D, Andrews, et al. “STICKY COSTS AND ZOMBIE FIRMS: A UNIQUE APPROACH TO EXPLAINING DECLINING COST STICKINESS”. Journal of Current Practice in Accounting and Finance (JCPAF), vol. 14, no. 3, Mar. 2022, pp. 5-20, https://zapjournals.com/Journals/index.php/Accounting-Finance/article/view/486.