Daniel Baumgarten

University of Cologne - Department of Accounting

Albertus-Magnus-Platz

Cologne, 50923

Germany

http://www.controlling.uni-koeln.de/index.php?id=105&L=1

  • University of Cologne - Department of Accounting

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The Information Content of the SG&A Ratio

Journal of Management Accounting Research, Vol. 22, No. 1, pp. 1-22, 2010
Posted: 13 Mar 2010 Last Revised: 05 Dec 2010
Daniel Baumgarten, Ute Bonenkamp and Carsten Homburg
University of Cologne - Department of Accounting, University of Cologne - Department of Accounting and University of Cologne

Abstract:

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SG&A ratio, contextual fundamental analysis, cost efficiency, cost stickiness