Dergiler / Journal of Business Economics and Finance / 2019 / Cilt: 8 - Sayı: 1

HOW DOES INVENTORY MANAGEMENT AFFECT ANALYST FORECAST ACCURACY?

Chen-miao LİN, Bingxuan LİN, Henry SCHWARZBACH

Sayfa
17–27
DOI
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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.