A META-ANALYSIS OF ASYMMETRIC COST BEHAVIOR

Halifax, Nueva Escocia,

Conferencia; Administrative Sciences Association of Canada (ASAC) Annual Conference; 2022

Universidad Dalhousie

The purpose of this study is to summarize the significant literature that has emerged and exploded in the last 20 years on the topic of asymmetric cost behavior or sticky costs. The article starts with a descriptive analysis, more in tune with a bibliometric study, that identifies the more influential research pieces, authors and journals. The article also provides a meta-analysis that identifies differences in cost behavior based on degree of development of the economy and type of cost studied. This is an exploratory study that discloses asymmetries in the use of data and citations of studies that contribute to solidify the theory of asymmetric cost behavior. The main contribution of the meta-analysis is to corroborate the existence of sticky costs, but the degree of cost stickiness of studies is better explained by the type of cost used and not so much by the localization of the company. These findings open the discussion of potential gaps and trends for future research.