University of Münster
CRIS@UM
DE | EN

Rigid Cost Structures as a Preemptive StrategyOpen Access

Artz, Martin; Holzhacker, Martin; Hoppe, André

Research article (journal) | Peer reviewed

Details about the publication

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

Authors from the University of Münster

Artz, Martin
Institute for Management Accounting and Control (MAC)