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

DOWNLOADS
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Top 4,167

in Total Papers Downloads

9,466

CITATIONS
Rank 15,847

SSRN RANKINGS

Top 15,847

in Total Papers Citations

45

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 1,875 (8,001)
Citation 5

Abstract:

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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 1,622 (10,160)
Citation 2

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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 1,332 (13,910)
Citation 3

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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 935 (23,710)
Citation 3

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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 897 (25,218)

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 817 (28,782)

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 620 (41,770)

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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 520 (52,396)
Citation 3

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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 398 (72,815)
Citation 1

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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 150 (194,466)

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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 136 (210,580)

Abstract:

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12.

Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests

Fox School of Business Research Paper No. 18-009
Number of pages: 59 Posted: 14 Feb 2018 Last Revised: 09 Jun 2019
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 109 (248,554)

Abstract:

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standardized difference test; performance benchmark; bright-line rule; smooth distribution; non-linear 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 55 (370,211)
Citation 1

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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