Rigid Cost Structures as a Preemptive Strategy

Artz, Martin; Holzhacker, Martin; Hoppe, André

Research article (journal) | Peer reviewed

Details about the publication

Journal: Accounting Review

Volume: 101

Issue: 2

Status: Published

Release year: 2026

Language in which the publication is written: English

DOI: 10.2308/TAR-2023-0506

Link to the full text: https://watermark02.silverchair.com/tar-2023-0506.pdf?token=AQECAHi208BE49Ooan9kkhW_Ercy7Dm3ZL_9Cf3qfKAc485ysgAAA4kwggOFBgkqhkiG9w0BBwagggN2MIIDcgIBADCCA2sGCSqGSIb3DQEHATAeBglghkgBZQMEAS4wEQQM-7CNTiIcZcDj1fvIAgEQgIIDPLNU6iN3XemKF_NWM--DIdG1aSKNaMjGXBXxto1UCXNqKiNjwFupgZBMw4Ux6F4kMNxAi2EQywnwa2M52XVJX_75FO-Tj6CNUOHT0VBnq-tvXNSCF8n6PeEH-6Iy0q_rp-HkQfTmYGQMg9H5rfHQrBjcaMF0w1G6QXoMrm79Dey3LP3k8kK-6oMtyzWSXGhpgcPk8ayZznol17NRMoCrlHrMSOIGVNKfB-QltVNE5fbzzay9AEv6SuvaonuHrSCrQRyL0tj4qHyO3k2jovcaxXlZ7dMfJgm10hsoMWvc0NbfV9N_IwpKmZM-JFh-sOWXM8P6EkIpgi32iUsGb5oBOpSvVseomoaaQKJNFapPIsGiq2oJXv9uWwnVvlU2J8WV1LsLWZ5TcdjH3STSpE-cy3mH6VlGqCAXT4QEYVs4e9Pz5u5Lvku4R7IZab2VY4LHUAY01NAfiSjJh8jE_dljVXlIVvNcw4uEm8gA5ULidYjydcX-TlM65Q94JN6vr9Ylu5LUwjT2eQe2tyz5NaDArNHABinqdXyg8G_uUz9jqKy082OxeUrVjvH2q3byi7uYV3Lgf0Afbx7-KGI03MqpscOfj2kmjAzywD6irZmHy90ez1oo0bOeNoi8uHxJUDQLm9QpZzNKRCL_dVgfMD7Sib_ErFoyOQx9NobGDexLeYUTjHavxouFTx2M6IAN5cx89KhW5mJkS9uRxIQ-Fmyd3yP5CQstIiCIPelMtExtZruPr8SVzVwGmLMIhPHeL9KYGA6BYI72BD0CaRwhg1l5KrNOyfoDGodfq6RwCoD_uG00sqr-Jl7RQ5vxCFVnBwHo4MZZJfVTFUgHObc-2ZsDeFwhMSjoD-gwVNH9PhPDIKG0MoBR2LblEiAD-vNj1YhLy8zfqZdR5lIpeeo-JP978PfMQj-b6TNfQPOjgNv78TDxki5_uEYf_aKOeLZecI5-4AdcRLuEdviru8suLWRH39yC2Tnye7fggRajcOchDRYKtfAnpip1NbGd-rMEcUqiNLWsEYqNuhFS3MzEcNRdvJNEGTlHJ7qLLLF5ChsuqshdqUN38_QCvkb-k8_SbX7nNW2v4busVMC9NFelmw

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

Authors from the University of Münster

Institute for Management Accounting and Control (MAC)