The Impact of Changes in Regulation on Cost Behavior


  • Accepted by Jeffrey Callen. An earlier version of this paper was presented at the 2012 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. We thank Alexander Brüggen, Dmitri Byzalov, Jeffery Callen, Kenneth French, Eva Labro, K. Ramesh, Marko Reimer, Steven Salterio, Andrea Szczesny, Jürgen Weber, two anonymous referees, and participants at the 2011 American Accounting Association Annual Meeting, 2011 Global Management Accounting Research Symposium, 2011 Annual Conference for Management Accounting Research, 2012 Contemporary Accounting Research Conference, 2012 Performance Scorecard Conference at Temple University, 2012 European Accounting Association Annual Congress, Dartmouth College, WHU – Otto Beisheim School of Management, Erasmus University, and Michigan State University for their valuable comments. Furthermore, we are grateful to Urban Janisch and Olaf Schoffer from the German Statistical Office for their support related to data access.