Antecedents of asymmetric cost behaviour: managerial perceptions across four institutional contexts

Abstract This study examines how managerial perceptions shape asymmetric cost behaviour across distinct institutional environments, focusing on the cognitive processes underlying strategic cost decisions. Based on survey data from 227 C-level executives in the automotive industry in the United States, United Kingdom, Germany, and France, the study validates the structure of cost antecedents through exploratory and confirmatory factor analyses and establishes measurement invariance to enable cros