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

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KARDAN BEHZAD; VADEEI MOHAMMAD HOSSEIN; Molla Imeny Vahid

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2020 | Volume:10 | Issue:4 (39) Page(s): 121-142

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Information Journal Paper

Title

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

Author(s)

KARDAN BEHZAD | VADEEI MOHAMMAD HOSSEIN | Molla Imeny Vahid | Issue Writer Certificate

Keywords

Inventory InvestmentQ1

Company’s PerformanceQ2

Holding CostsQ1

Absorption CostingQ1

Abstract

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.

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APA: Copy

KARDAN, BEHZAD, VADEEI, MOHAMMAD HOSSEIN, & Molla Imeny, Vahid. (2020). Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(4 (39) ), 121-142. SID. https://sid.ir/paper/163523/en

Vancouver: Copy

KARDAN BEHZAD, VADEEI MOHAMMAD HOSSEIN, Molla Imeny Vahid. Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2020;10(4 (39) ):121-142. Available from: https://sid.ir/paper/163523/en

IEEE: Copy

BEHZAD KARDAN, MOHAMMAD HOSSEIN VADEEI, and Vahid Molla Imeny, “Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 4 (39) , pp. 121–142, 2020, [Online]. Available: https://sid.ir/paper/163523/en

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