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Dergiler / 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
Sayfa
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Yayın Tarihi
2019-03-30
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

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 Maddede Bu Makale

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Amaç & Hipotez:Purpose - This paper aims to examine the association between inventory level and analyst forecast accuracy.
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Temel Bulgular & Veri:Purpose - This paper aims to examine the association between inventory level and analyst forecast accuracy.
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Sonuç & Katkı: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.
🔬Tür:Research Article
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler: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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Bu Makaleye Atıf Yap

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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