The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
Do Earnings Targets Set in Medium-Term Strategic Plans Affect Cost Behavior?
Yunhan Zhang, Kenji Yasukata
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Keywords: Cost Management, Medium-Term Strategic Plans, Earnings Targets, Earnings Benchmark, Managementʼs Incentive
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2023 Volume 47 Issue 1-2 Pages 49-61

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Abstract

We study cost management of firms with earnings targets set in medium-term strategic plans. Our findings show that earnings targets affect managerial decision-making on costs to achieve the targets, suggesting that earnings targets set in medium-term strategic plans work as earnings benchmarks to be met for managers.

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© 2023 The Japan Cost Accounting Association
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