PhD defence: Kira Hoffmann

In order to obtain the PhD degree, Kira Hoffmann has submitted her thesis entitled: Cost Behavior - An Empirical Analysis of Determinants and Consequences of Asymmetries

Monday, January 30, 2017 - 13:00 to 15:00

This dissertation consists of three papers that examine asymmetric cost behavior. Asymmetric cost behavior arises when costs fall less with a decrease in activity as they fall with an equivalent increase in activity. Understanding how costs behave helps firms to improve the predictability of costs and therewith also earnings. In this respect, the first paper investigates the economic consequences of asymmetric cost behavior. The second paper focuses on the impact of labor supply shortages and the third paper examines the relationship between manager’s demand expectations and resource adjustments that influence cost behavior.

Primary Supervisor:
Professor Carsten Rohde
Department of Accounting and Auditing
Copenhagen Business School
Secondary supervisor:
Associate Professor Jytte Grambo Larsen
Department of Accounting and Auditing
Copenhagen Business School
Assessment Committee:
Associate Professor Morten Holm (Chair)
Department of Accounting and Auditing
Copenhagen Business School

Professor Ingunn Myrtveit
Department of Accounting, Assurance and Business Analytics
BI Norwegian Business School

Professor Matthias Mahlendorf
Accounting Department
Frankfurt School of Finance & Management

The thesis is available here

The Doctoral School of Business and Management will host a reception, which will take place immediately after the defence  in Rotunden, 2rd floor above the canteen.

The page was last edited by: Communications // 09/02/2020