Mabel D Costa

Thesis Title
Determinants and Consequence of Cost Stickiness

Cost stickiness occurs when costs rise more with an increase in activity than they decrease with a proportionate decrease in activity. Despite the significance of availability of resources as a driver of cost management, very little research has investigated the extent to which firm-level financial constraints affect cost stickiness. Ms Costa’s findings suggest that financial constraint leads to less cost stickiness. By extending credit to customers, suppliers undertake risk that customers might default on payment. Owing to the monitoring role of suppliers, Ms Costa found that trade credit lowers cost stickiness and her evidence suggests that such cost stickiness can have a significant detrimental impact on a firm’s value.

Supervisors
Professor Ahsan Habib
Professor Borhan Bhuiyan

Publications-

·         Costa, M. D. andHabib, A. 2020. Trade credit and cost stickiness. Accounting & Finance (available in early view). Rank: ABDC – A. <https://doi.org/10.1111/acfi.12606>

·         Habib, A., Costa, M. D., Huang, H. J., Sun, X. 2020. Financial constraints and workforce environment: An international investigation. International Review of Finance: Letters Section (available in early view). Rank: ABDC – A. < https://doi.org/10.1111/irfi.12302 >

·         Bhuiyan, M. B. U. and Costa, M. D. 2020. Audit committee ownership and audit report lag: Evidence from Australia. International Journal of Accounting and Information Management. 28 (1), 96-125. ABDC – B. <https://doi.org/10.1108/IJAIM-09-2018-0107>

·         Habib, A., Costa, M. D., Huang, H. J., Bhuiyan, M. B. U. and Sun, L. 2018. Determinantsand consequences of financial distress: review of the empirical literature. Accounting & Finance (available in early view). Rank: ABDC – A. <https://doi.org/10.1111/acfi.12400>

Conferences -

·         Costa, M. D. and Habib, A. Trade credit and cost stickiness. 2019 Journal of Accounting, Auditing and Finance (JAAF) Conference, 30 July–02 August, Santiago, Chile.

·         Costa, M. D., Habib, A. and Bhuiyan, M. B. U. Financial constraints and cost stickiness. 13th World Congress of Accounting Educators and Researchers 2018, 08-10 November, Sydney, Australia.

·         Habib, A., Bhuiyan, M. B. U. and Costa, M. D.Audit committee ownership and audit report lag: Evidence from Australia. Accounting and Finance Association of Australia and New Zealand (AFAANZ) 2018, 01-03 July, Auckland, New Zealand.