Suppliers' annual report tone and enterprise inventory efficiency
Using the data from disclosed information on the top 5 suppliers and annual report tone by Chinese A-share listed firms, this article examines the impact of supplier's annual report tone on enterprise inventory efficiency. We find that the more positive the tone of the supplier's annual report, the more efficient the company's inventory. That is, the more positive the tone of the supplier's annual report, the less inventory the enterprise holds and the shorter the inventory holding time. It shows that the tone of suppliers' annual reports has a positive spillover effect on the efficiency of firms' inventory. Our results still hold after a battery of additional tests.
Key Project of National Social Science Foundation of China[20AGL016]
|WOS Research Area|
Business & Economics
|WOS Accession No|
|ESI Research Field|
Web of Science
Cited Times [WOS]:0
|Document Type||Journal Article|
|Department||School of Business|
1.School of Business,Soochow University,Suzhou,China
2.School of Business,Southern University of Science and Technology,Shenzhen,China
|Corresponding Author Affilication||School of Business|
Xin，Yingying,Zeng，Xiao,Luo，Zhengying. Suppliers' annual report tone and enterprise inventory efficiency[J]. APPLIED ECONOMICS LETTERS,2022.
Xin，Yingying,Zeng，Xiao,&Luo，Zhengying.(2022).Suppliers' annual report tone and enterprise inventory efficiency.APPLIED ECONOMICS LETTERS.
Xin，Yingying,et al."Suppliers' annual report tone and enterprise inventory efficiency".APPLIED ECONOMICS LETTERS (2022).
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