Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/13331
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dc.contributorSchool of Accounting and Finance-
dc.creatorBao, BH-
dc.creatorBao, DH-
dc.date.accessioned2015-06-23T09:13:37Z-
dc.date.available2015-06-23T09:13:37Z-
dc.identifier.issn0924-865X-
dc.identifier.urihttp://hdl.handle.net/10397/13331-
dc.language.isoenen_US
dc.subjectChange in inventoryen_US
dc.subjectEarningsen_US
dc.subjectFirm valuationen_US
dc.subjectStock pricesen_US
dc.titleChange in inventory and firm valuationen_US
dc.typeJournal/Magazine Articleen_US
dc.identifier.spage53-
dc.identifier.epage71-
dc.identifier.volume22-
dc.identifier.issue1-
dc.identifier.doi10.1023/B:REQU.0000006187.13978.80-
dcterms.abstractThis study examines the effect of the informativeness of change in inventory on firm valuation. A firm's change in inventory is informative if its percentage change in cost of goods sold is positively and significantly associated with its lag one percentage of production added to inventory (a measure of change in inventory). Sample firms are divided into two groups: firms with informative change in inventory, and other firms. Analyses then are performed to examine the association between stock price and earnings. Results consistently show that the association is higher for firms with informative change in inventory. Thus, knowledge on the informativeness of change in inventory is useful for firm valuation.-
dcterms.bibliographicCitationReview of quantitative finance and accounting, 2004, v. 22, no. 1, p. 53-71-
dcterms.isPartOfReview of Quantitative Finance and Accounting-
dcterms.issued2004-
dc.identifier.scopus2-s2.0-4043101982-
dc.identifier.rosgroupidr18253-
dc.description.ros2003-2004 > Academic research: refereed > Publication in refereed journal-
Appears in Collections:Journal/Magazine Article
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