Rigid Cost Structures as a Preemptive Strategy

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

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