The Impact of Cost Stickiness on Sustainability Factors

Abstract

The main purpose of the research paper is to investigate the impact of cost stickiness (CS) on firms Sustainability disclosure and performance. The study employs a sample size of 30 Egyptian Real Estate companies listed in the Egyptian stock exchange market which is taken from 4 years (2016-2019). Test of hypothesis, descriptive analysis, Pearson correlation, and regression analysis have been conducted using SPSS software. The research provides empirical evidence that there is a positive significant relationship between sustainability and cost stickiness. This means that the cost stickiness affects the sustainability of the firms, so if the cost stickiness increase the sustainability of the firm increases, finally the research showed that there is a negative insignificant relationship between firm performance and cost stickiness.