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Journals / Journal of Business Economics and Finance / 2026 / Volume: 8 Issue: 1

HOW DOES INVENTORY MANAGEMENT AFFECT ANALYST FORECAST ACCURACY?

Chen-miao Lin0000-0002-4525-4405
Bingxuan Lin
Henry Schwarzbach
Pages
—
Publication Date
2019-03-30
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Firms can potentially manage earnings through inventory manipulation, and we hypothesize that it is therefore more difficult to forecast earnings in companies with large inventories.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Purpose - This paper aims to examine the association between inventory level and analyst forecast accuracy.
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Key Findings & Data:Purpose - This paper aims to examine the association between inventory level and analyst forecast accuracy.
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Conclusion & Impact:Firms can potentially manage earnings through inventory manipulation, and we hypothesize that it is therefore more difficult to forecast earnings in companies with large inventories.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Earnings management · inventories · forecast accuracy

Abstract

Purpose - This paper aims to examine the association between inventory level and analyst forecast accuracy. Firms can potentially manage earnings through inventory manipulation, and we hypothesize that it is therefore more difficult to forecast earnings in companies with large inventories.

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Cite This Article

Lin, C., Lin, B., Schwarzbach, H. (2019). HOW DOES INVENTORY MANAGEMENT AFFECT ANALYST FORECAST ACCURACY?. Journal of Business Economics and Finance, Volume: 8 Issue: 1. https://doi.org/10.17261/Pressacademia.2019.1012

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