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

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...

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Autores principales:	Behzad Kardan (PH.D), Mohammad hosein Vadiei (Ph.D), Vahid MollaImeny
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2020
Materias:	inventory investment company’s performance holding costs absorption costing Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/3f302ac135b54bfc8664bceee154b4f4
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spelling	oai:doaj.org-article:3f302ac135b54bfc8664bceee154b4f42021-11-04T19:55:14ZIs Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?2008-89142476-292X10.22103/jak.2019.12148.2696https://doaj.org/article/3f302ac135b54bfc8664bceee154b4f42020-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_2458_e8f1c512f42d192ccbc48ac5a23a6e24.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: 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.Behzad Kardan (PH.D)Mohammad hosein Vadiei (Ph.D)Vahid MollaImenyShahid Bahonar University of Kermanarticleinventory investmentcompany’s performanceholding costsabsorption costingAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 4, Pp 121-142 (2020)
institution	DOAJ
collection	DOAJ
language	FA
topic	inventory investment company’s performance holding costs absorption costing Accounting. Bookkeeping HF5601-5689
spellingShingle	inventory investment company’s performance holding costs absorption costing Accounting. Bookkeeping HF5601-5689 Behzad Kardan (PH.D) Mohammad hosein Vadiei (Ph.D) Vahid MollaImeny Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?
description	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.
format	article
author	Behzad Kardan (PH.D) Mohammad hosein Vadiei (Ph.D) Vahid MollaImeny
author_facet	Behzad Kardan (PH.D) Mohammad hosein Vadiei (Ph.D) Vahid MollaImeny
author_sort	Behzad Kardan (PH.D)
title	Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?
title_short	Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?
title_full	Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?
title_fullStr	Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?
title_full_unstemmed	Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?
title_sort	is inventory investment an opportunity to improve performance, or a challenge to make it worse?
publisher	Shahid Bahonar University of Kerman
publishDate	2020
url	https://doaj.org/article/3f302ac135b54bfc8664bceee154b4f4
work_keys_str_mv	AT behzadkardanphd isinventoryinvestmentanopportunitytoimproveperformanceorachallengetomakeitworse AT mohammadhoseinvadieiphd isinventoryinvestmentanopportunitytoimproveperformanceorachallengetomakeitworse AT vahidmollaimeny isinventoryinvestmentanopportunitytoimproveperformanceorachallengetomakeitworse
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Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse?

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