Matches in SemOpenAlex for { <https://semopenalex.org/work/W2948577025> ?p ?o ?g. }
Showing items 1 to 99 of
99
with 100 items per page.
- W2948577025 endingPage "195" @default.
- W2948577025 startingPage "167" @default.
- W2948577025 abstract "This study examines whether manufacturing firm’s preference for use of past or future period sales information in determining inventory production is associated with two country level variables – management control system score and shareholder protection level. This study uses archival data to empirically examine the association between inventory production and sales information across twenty countries with different management control system score measured by Bloom et al. (2012) and different shareholder protection level measured by La Porta et al. (1997, 1998) and Djankov et al. (2008). This study finds that the entire sample experience a positive association between current period inventory production and future period sales change and no association between current period inventory production and past period sales change, suggesting that firms generally use future or projected sales change information instead of past sales change information in making production decisions. The study further shows that, after partitioning the sample based on country characteristics, the reliance on the future sales change information appears greater when firms are in countries with low management control system score or with high shareholder protection level. This study uses a large sample to gauge systematic differences in the use of management accounting information in inventory production across countries. The results suggest that less emphasis on management control (which may indicate greater emphasis on decision making) and high shareholder protection level have a positive effect on the firm’s preference of future information." @default.
- W2948577025 created "2019-06-14" @default.
- W2948577025 creator A5033938413 @default.
- W2948577025 date "2018-12-31" @default.
- W2948577025 modified "2023-09-23" @default.
- W2948577025 title "Manufacturing firms' reliance on past or future sales information in inventory production: an international study / Haihong He" @default.
- W2948577025 cites W1595443926 @default.
- W2948577025 cites W1969519191 @default.
- W2948577025 cites W1971370423 @default.
- W2948577025 cites W2038717406 @default.
- W2948577025 cites W2042985381 @default.
- W2948577025 cites W2069500873 @default.
- W2948577025 cites W2075703068 @default.
- W2948577025 cites W2076057132 @default.
- W2948577025 cites W2077551044 @default.
- W2948577025 cites W2140662150 @default.
- W2948577025 cites W2151601939 @default.
- W2948577025 cites W2162012454 @default.
- W2948577025 cites W2164505476 @default.
- W2948577025 cites W2281509406 @default.
- W2948577025 cites W2329320632 @default.
- W2948577025 cites W3121546862 @default.
- W2948577025 cites W3121759882 @default.
- W2948577025 cites W3121951548 @default.
- W2948577025 cites W3123111652 @default.
- W2948577025 cites W3123135993 @default.
- W2948577025 cites W3123883118 @default.
- W2948577025 cites W3124747412 @default.
- W2948577025 cites W3125062974 @default.
- W2948577025 cites W3125469707 @default.
- W2948577025 cites W79287023 @default.
- W2948577025 cites W2133818294 @default.
- W2948577025 hasPublicationYear "2018" @default.
- W2948577025 type Work @default.
- W2948577025 sameAs 2948577025 @default.
- W2948577025 citedByCount "0" @default.
- W2948577025 crossrefType "journal-article" @default.
- W2948577025 hasAuthorship W2948577025A5033938413 @default.
- W2948577025 hasConcept C10138342 @default.
- W2948577025 hasConcept C120757647 @default.
- W2948577025 hasConcept C121955636 @default.
- W2948577025 hasConcept C139719470 @default.
- W2948577025 hasConcept C139749660 @default.
- W2948577025 hasConcept C144133560 @default.
- W2948577025 hasConcept C162324750 @default.
- W2948577025 hasConcept C162853370 @default.
- W2948577025 hasConcept C185592680 @default.
- W2948577025 hasConcept C187736073 @default.
- W2948577025 hasConcept C198531522 @default.
- W2948577025 hasConcept C2775924081 @default.
- W2948577025 hasConcept C2778348673 @default.
- W2948577025 hasConcept C39389867 @default.
- W2948577025 hasConcept C43617362 @default.
- W2948577025 hasConceptScore W2948577025C10138342 @default.
- W2948577025 hasConceptScore W2948577025C120757647 @default.
- W2948577025 hasConceptScore W2948577025C121955636 @default.
- W2948577025 hasConceptScore W2948577025C139719470 @default.
- W2948577025 hasConceptScore W2948577025C139749660 @default.
- W2948577025 hasConceptScore W2948577025C144133560 @default.
- W2948577025 hasConceptScore W2948577025C162324750 @default.
- W2948577025 hasConceptScore W2948577025C162853370 @default.
- W2948577025 hasConceptScore W2948577025C185592680 @default.
- W2948577025 hasConceptScore W2948577025C187736073 @default.
- W2948577025 hasConceptScore W2948577025C198531522 @default.
- W2948577025 hasConceptScore W2948577025C2775924081 @default.
- W2948577025 hasConceptScore W2948577025C2778348673 @default.
- W2948577025 hasConceptScore W2948577025C39389867 @default.
- W2948577025 hasConceptScore W2948577025C43617362 @default.
- W2948577025 hasIssue "3" @default.
- W2948577025 hasLocation W29485770251 @default.
- W2948577025 hasOpenAccess W2948577025 @default.
- W2948577025 hasPrimaryLocation W29485770251 @default.
- W2948577025 hasRelatedWork W118032966 @default.
- W2948577025 hasRelatedWork W1482473904 @default.
- W2948577025 hasRelatedWork W1512800629 @default.
- W2948577025 hasRelatedWork W1555689809 @default.
- W2948577025 hasRelatedWork W193527687 @default.
- W2948577025 hasRelatedWork W2001856752 @default.
- W2948577025 hasRelatedWork W2005410058 @default.
- W2948577025 hasRelatedWork W2143467287 @default.
- W2948577025 hasRelatedWork W2144045750 @default.
- W2948577025 hasRelatedWork W2189320765 @default.
- W2948577025 hasRelatedWork W2591878275 @default.
- W2948577025 hasRelatedWork W2616107297 @default.
- W2948577025 hasRelatedWork W2901430990 @default.
- W2948577025 hasRelatedWork W3009612167 @default.
- W2948577025 hasRelatedWork W3040834212 @default.
- W2948577025 hasRelatedWork W3125620778 @default.
- W2948577025 hasRelatedWork W3135174252 @default.
- W2948577025 hasRelatedWork W3158369794 @default.
- W2948577025 hasRelatedWork W3209910220 @default.
- W2948577025 hasRelatedWork W1875016577 @default.
- W2948577025 hasVolume "13" @default.
- W2948577025 isParatext "false" @default.
- W2948577025 isRetracted "false" @default.
- W2948577025 magId "2948577025" @default.
- W2948577025 workType "article" @default.