Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?

مجله دانش حسابداری

卷:10

Behzad Kardan (PH.D)¹  Mohammad hosein Vadiei (Ph.D)²  Vahid MollaImeny³ 

[1] Assistant Professor of Accounting, University of Ferdowsi, Mashhad, Iran.;

[2] Associate Professor of Accounting, University of Ferdowsi, Mashhad, Iran.;

[3] Ph.D. Student of Accounting, University of Ferdowsi, Mashhad, Iran.;

关键词: inventory investment;    company’s performance;    holding costs;    absorption costing;   

DOI  :  10.22103/jak.2019.12148.2696

来源: DOAJ

【 摘 要 】

Objective: Given the importance of lean inventory and inventory cost as barrier to better performance, there is the challenge of whether absorption costing with higher production and more inventory lead to improved performance, or inventory costs overcome the benefit of absorption costing and makes the performance worse. This study aimed to examine the relationship between inventory investment and company’s performance. Method: In line with positive accounting research, this study used panel data analysis with data from 163 companies listed in the Tehran Stock Exchange from 2009 to 2016. Results: Findings showed that there is no significant relationship between inventory investment and company’s performance. Furthermore, the findings indicated a significant relationship between changes in inventory investment and sales growth. Conclusion: Inventory holding in the Iranian companies could not have statistically significant effects on company performance.

【 授权许可】

Unknown