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Are Operating Lease Costs Sticky for Retail Firms?

Advances in Management Accounting

ISBN: 978-1-83982-913-0, eISBN: 978-1-83982-912-3

ISSN: 1474-7871

Publication date: 28 September 2020


Originality/value – By focusing on retail firms and related lease expenses, this study provides insights into the increasingly competitive retailer environment. This article’s findings will enhance understanding of how specialty retail firms’ managers react to reduced revenues. Finally, given recent authoritative pronouncements affecting accounting for leases and the significance of leasing transactions, research providing insights into cost behavior and managerial actions stands to make an important contribution to literature and practice.




I would like to thank Laurie Burney, Editor, who supervised the review of this article and the anonymous reviewers for valuable insights and suggestions that significantly improved the quality of this article. I also thank Abbie Daly, Jon Werner, and D’Arcy Becker for guidance and feedback that shaped this article from its inception.


Gray, D.L. (2020), "Are Operating Lease Costs Sticky for Retail Firms?", Burney, L.L. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 32), Emerald Publishing Limited, Bingley, pp. 75-100.



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