Dmitri Byzalov

Temple University - Fox School of Business and Management - Department of Accounting

Associate Professor

Philadelphia, PA 19122

United States

http://astro.temple.edu/~dbyzalov/

SCHOLARLY PAPERS

14

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9,269

CITATIONS
Rank 26,984

SSRN RANKINGS

Top 26,984

in Total Papers Citations

9

Scholarly Papers (14)

1.

The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior

Journal of Management Accounting Research, 26(2), 221-242, 2014
Number of pages: 36 Posted: 17 May 2006 Last Revised: 23 Jul 2015
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, American University of Sharjah - School of Business and Management and University of Calgary
Downloads 1,870 (7,894)
Citation 5

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optimism, pessimism, cost stickiness, anti-stickiness, cost behavior

2.

The Confounding Effect of Cost Stickiness on Conservatism Estimates

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 16-007
Number of pages: 41 Posted: 17 Aug 2012 Last Revised: 08 Mar 2016
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 1,613 (10,056)
Citation 1

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timely loss recognition, omitted variable bias, over-investment

3.

Cost Management Research

Journal of Management Accounting Research, Forthcoming
Number of pages: 64 Posted: 10 Dec 2016 Last Revised: 26 Oct 2017
Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Yi Liang
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Temple University - Department of Accounting
Downloads 1,243 (15,194)

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managerial decisions; resource adjustment costs; asymmetric cost behavior; cost stickiness; optimistic and pessimistic expectations

4.

Asymmetries in Cost-Volume-Profit Relation: Cost Stickiness and Conditional Conservatism

Number of pages: 54 Posted: 20 Aug 2013
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 928 (23,520)

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resource adjustment costs, break even analysis, budgeting, managerial discretion

5.

Asymmetric Cost Behavior

Journal of Management Accounting Research, Vol. 26, No. 2, 43-79, 2014
Number of pages: 60 Posted: 20 Aug 2013 Last Revised: 13 Aug 2015
Rajiv D. Banker and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 884 (25,296)
Citation 3

Abstract:

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cost stickiness and anti-stickiness, resource adjustment costs, managerial decisions

6.

Demand Uncertainty and Cost Behavior

Accounting Review, 89(3), 839-865, 2014.
Number of pages: 45 Posted: 16 Aug 2011 Last Revised: 23 Jul 2015
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Powerlytics. Inc.
Downloads 798 (29,187)

Abstract:

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cost behavior, demand uncertainty, cost rigidity

7.

R&D Intensity, Ability Indicators, and Executive Compensation

Number of pages: 34 Posted: 17 Aug 2011 Last Revised: 01 Jun 2016
Rajiv D. Banker, Dmitri Byzalov and Chunwei Xian
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Northeastern Illinois University
Downloads 615 (41,439)

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ability indicators, adverse selection, moral hazard, information asymmetry, screening

8.

Implications of Impairment Decisions and Assets’ Cash-Flow Horizons for Conservatism Research

Fox School of Business Research Paper No. 14-031
Number of pages: 49 Posted: 26 Feb 2014 Last Revised: 31 Dec 2016
Rajiv D. Banker, Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 513 (52,391)

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timely loss recognition; asset write-downs; bookable gains and losses

9.

Conditional Conservatism and Disaggregated Bad News Indicators in Accrual Models

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 06 Apr 2015 Last Revised: 19 May 2016
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 395 (72,184)

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asset impairment, timely loss recognition, lower of cost or market rule, abnormal accruals, materiality

10.

Operating Asymmetries and Non-Linear Spline Correction in Discretionary Accrual Models

Fox School of Business Research Paper No. 18-011
Number of pages: 56 Posted: 28 Feb 2018 Last Revised: 17 May 2018
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Marist College
Downloads 132 (212,091)

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11.

Demand Uncertainty and Production Outsourcing

Number of pages: 60 Posted: 20 Aug 2015 Last Revised: 19 Apr 2019
Hilal Atasoy, Rajiv D. Banker and Dmitri Byzalov
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 131 (213,364)

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12.

Modeling Conditional Distribution Discontinuities

Fox School of Business Research Paper No. 18-009, AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 54 Posted: 14 Feb 2018 Last Revised: 01 Aug 2018
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 98 (262,993)

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standardized difference test; zero benchmark; smooth distribution; nonlinear interpolation; conditional distribution

13.

The Confounding Effect of Cost Stickiness in Conservatism Research

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 44 Posted: 18 Aug 2014
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 49 (382,970)

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timely loss recognition, omitted variable bias, over-investment, managerial stock ownership

14.

Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior

Journal of Accounting and Economics, 55(1), 111-127, 2013.
Posted: 15 Aug 2011 Last Revised: 23 Jul 2015
Rajiv D. Banker, Dmitri Byzalov and Lei Tony Chen
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and affiliation not provided to SSRN

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Sticky costs, Employment protection legislation, Labor adjustment costs