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Does access to capital affect cost stickiness? Evidence from China
Journal article   Peer reviewed

Does access to capital affect cost stickiness? Evidence from China

Shijun Cheng, Wei Jiang and Yeqin Zeng
Asia-Pacific journal of accounting & economics, Vol.25(1-2), pp.177-198
10/01/2018

Abstract

access to capital adjustment costs Cost stickiness financial development
We study the effect of limited access to capital on firm cost stickiness, using data from a large sample of Chinese private firms over 1998-2007. Our results show that on average SG&A costs are anti-sticky. For firms in regions with lower levels of financial development, SG&A costs have lower sensitivity to sales increases and exhibit lower stickiness. Overall our findings suggest access to capital as an important determinant of cost stickiness.

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