This study explores whether financial analysts understand two aspects of cost behavior cost variability and cost stickiness. Since analysts’ understanding is not directly observable, we model the process of earnings prediction to generate empirically testable hypotheses regarding analysts’ comprehension of cost variability and cost stickiness. Empirical findings suggest that analysts make syste...

The design and the development of multichannel information systems require new approaches, mainly based on the definition of adaptive behavior with the goal of increasing the efficiency and effectiveness of solutions. In this paper, we show a simplified example of financial information system, where several services impose constraints. The approach we propose tries to solve these service limita...

Rational herd behavior and informationally efficient security prices have long been considered to be mutually exclusive but for exceptional cases. In this paper we describe the conditions on the underlying information structure that are necessary and sufficient for informational herding and contrarianism. In a standard sequential security trading model, subject to sufficient noise trading, peop...

Penelitian ini dimaksudkan untuk menyajikan tinjauan literatur memeriksa dan menguji referensi yang digunakan menggunakan database sistematis, terkait hal-hal berhubungan dengan financial saving behavior. Metode literature review mengidentifikasi menemukan faktor-faktor menjadi penyebab seseorang menerapkan Berdasarkan hasil penelurusan, terpilih sebelas artikel rentang waktu penelitian tahun 2...

Organizational risk is often defined as a change in the flow of profit, or as a sys-tematic or non-systematic changes in the stock return flow. The risk taking of management is conceptualized as the actual investment decisions that are indictors due to uncertainty results. The purpose of this study is to investigate the effect of financial characteristics on future corporate risk taking behavio...

The low knowledge of students' financial literacy so that they do not have awareness in managing finances which makes students behave consumptively, the purpose this study was to determine effect and use technology payments on consumptive behavior at Faculty Economics Business, Muhammadiyah University North Sumatra. approach used research is a quantitative uses primary data, sample 100 responde...