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.
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.
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
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