Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects

In recent years it has been hypothesized, that the amount increase in cost is not as equal as reduction in costs when observe reduction in activity level, which is commonly called the Cost Stickiness. After more than a decade introduction of costs stickiness phenomenon by Anderson et al, it seems that this topic can be analyzed from different aspects and hidden aspects. Therefore, in this regard, in the present study, the theories associated with the stickiness cost, features (including general and specific characteristics) using previous research and a library were reviewed and examined. Also, the relationship between Stickiness cost and some of financial accounting concepts included cost structure, demand uncertainty, incentive management, corporate governance and corporate social responsibility is discussed. At the end, some of the criticism in relation to concept of stickiness costs is provided. The results showed that attempts by researchers up to now have been mainly based on empirical evidence and there isnt strong theoretical background to identify the causes of stickiness costs. Therefore, future research should fill the gap between theoretical assumptions and empirical findings and provide significant implications of the cost stickiness concept to help decision-making process