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The effects of firm efficiency and production decisions on inventory write-down: Evidence from taiwanese manufacturing companies

This purpose of this study is to examine the determinants of inventory write-down decisions including firm efficiency and production decisions. Data envelopment analysis (DEA) is used to proxy for firm efficiency while change in percent added to inventory (CPAI) is used to proxy for overproduction....

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書誌詳細
主要な著者:	Chan Y.C., Kweh Q.L., Wang W.-K.
その他の著者:	55749209300
フォーマット:	論文
出版事項:	2023
主題:	Accrual manipulation and real earnings management Data envelopment analysis (DEA) Inventory write-down Overproduction
タグ:	タグ追加タグなし, このレコードへの初めてのタグを付けませんか!

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