Д.Сарангэрэл: Эмэгтэйчүүдийн квотыг 30 хувь болгохгүй бол улс төрийн акц хийнэ шүү

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Сарангэрэл авгай бол хол очиж хуцна биз энэ муу авгай үеээ өнгөрөөсөн авгай штэй

However, Anderson et argue that this signal conveys favorable information during sales decreases because managers are more likely to retain slack SG & A resources when they are optimistic about future demand. As predicted, they find that SG & A cost ratio increases constitute a negative signal during sales increases but constitute a positive signal during sales decreases. Baumgarten, Bonenkamp, and Homburg (2010) use industry-average SG & A cost ratio to classify firms with an increase in the ratio into
intended and unintended. They find that intended increases in SG & A ratio significantly increase future profitability. Johnson (2016) finds that the interpretation of the SG & A cost ratio varies across finer-grained combinations of changes in sales and SG & A costs. Anderson and Yu (2016) show that the interpretation of additional fundamental analysis signals differs between sales increases and decreases. Hwang, Lee, and Yang (2016) find that when managers increase inventory during a sales decrease, this inventory decision predicts subsequent sales increases and is consistent with managerial optimism. Banker, Fang, and Mehta (2016e) report that the operating performance ratios of sales-decrease firms improves during recessions because managers are more pessimistic and are therefore willing to cut resources more aggressively for a given sales decrease. In other words, a current profitability increase can signal bad news as a proxy for managerial pessimism, while a current profitability decrease can signal good news as a proxy for optimism. Banker and Park (2016) show that investors misinterpret how changes in profitability among sales-decrease firms relate to managerial optimism and pessimism, which results in positive abnorm#l returns for sales-decrease firms with both the lowest and the highest changes in profitability. Implications of Cost Management Decisions for Additional Phenomena in Accounting and Other Fields
Managers' operating decisions manifest in additional facets of firm performance beyond costs and earnings. Therefore, a researcher can leverage the insights from the cost management research to analyze a broad range of phenomena that are not directly related to costs and
earnings. For example, Banker, Byzalov, Fang, and Jin (2016c) predict and find that managers' operating decisions in response to sales decreases have an asymmetric effect on major accrual components such as accounts receivable, inventory, and accounts payable. These operating asymmetries lead to predictable non-linear bias in standard discretionary accrual models (e.g., Jones 1991; Dechow, Sloan, and Sweeney 1995; McNichols 2002). Banker et al. show that alleviating this bias changes some of the major findings in earnings management research. Hwang, Lee, and Yang (2016) find that the asymmetry in inventory adjustment during sales decreases varies with managerial optimism and pessimism, operating cycle length, and sales volatility, consistent with forward-looking inventory planning decisions by managers.22 Gupta, Pevzner, and Seethamraju (2015) show that manufacturing firms' cost structure prior to the economic crisis of 2008-2009 influenced their inventory management during the crisis. Cost management decisions have implications for various topics in managerial accounting. For example, Caylor and Lopez (2013) show that compensation committees take asymmetric cost behavior into account when designing executive compensation contracts. If a compensation committee recognizes that sticky costs disproportionately reduce earnings during sales decreases, then the CEO is less likely to be penalized for ROA decreases attributable to norm#l cost stickiness. Banker, Jin, and Mehta (2016g) find that cost stickiness affects the choice of short- Many of these results resemble the standard predictions for cost stickiness. However, inventory adjustment involves additional economic considerations that do not arise in the standard theory of sticky costs. Suppose that managers retained slack resources during a sales decrease to avoid resource adjustment costs. Conditional on this resource decision, they can maintain the original production level, using the slack resources to build up inventory, or they can cut production, idling these resources. This production decision involves a tradeoff between the incremental
costs and the expected future benefits of inventory, in addition to the standard adjustment cost considerations. It is important to recognize that the standard theory of asymmetric cost behavior can-and should be modified to incorporate relevant economic considerations, such as production decisions in the context of inventory management.

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