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Accounting, Corporate Governance & Business Ethics

The role of public-private partnerships in selling, general, and administrative cost stickiness

Article: 2174650 | Received 20 Oct 2022, Accepted 26 Jan 2023, Published online: 08 Feb 2023

Figures & data

Table 1. Variables description

Table 2. The statistics of sale revenue and SG&A Cost

Table 3. Difference-in-means test for PPP group and others

Table 4. The Function of PPP on Companies’ Cost Stickiness

Table 5. The function of PPP on cost stickiness of companies with financial constrains

Table 6. The Test Results of Mediation Effects on Cost Stickiness

Table 7. Variables description in additional test

Table 8. The effect of PPP on the elasticity between production and demand

Table 9. The effect of PPP project duration on cost stickiness