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A Look on the Bright Side – The Real Effect of Mood on Corporate Short-Term Resource Adjustment Decisions: Research Note

Advances in Management Accounting

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

ISSN: 1474-7871

Publication date: 28 September 2020

Abstract

Originality/value – This study is the first to establish an irrational antecedent of managerial resource adjustment decisions, which adds to the cost stickiness literature by demonstrating the important role of deliberate managerial decisions for corporate cost behavior.

Keywords

Acknowledgements

Acknowledgments

Part of this research was conducted while Loy was affiliated with the University of Nebraska-Lincoln. We thank Laurie Burney (the editor), Antony Dnes, Guochang Zhang and two anonymous reviewers for valuable comments and suggestions. All errors remain our own.

Citation

Loy, T.R. and Hartlieb, S. (2020), "A Look on the Bright Side – The Real Effect of Mood on Corporate Short-Term Resource Adjustment Decisions: Research Note", Burney, L.L. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 32), Emerald Publishing Limited, Bingley, pp. 101-115. https://doi.org/10.1108/S1474-787120200000032004

Publisher

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Emerald Publishing Limited

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