Rigid Cost Structures as a Preemptive Strategy

Artz, Martin; Holzhacker, Martin; Hoppe, André

Keywords

product market competition, strategic behavior, import tariffs, cost structure

Cite as

Artz, M., Holzhacker, M., & Hoppe, A. (2026). Rigid Cost Structures as a Preemptive Strategy. Accounting Review, 101(2).

Details

Publication type
Research article (journal)

Peer reviewed
Yes

Publication status
Published

Year
2026

Journal
Accounting Review

Volume
101

Issue
2

Language
English

ISSN
0001-4826

DOI
https://doi.org/10.2308/TAR-2023-0506

Full text
tar-2023-0506.pdf