| 题名 | Suppliers' annual report tone and enterprise inventory efficiency |
| 作者 | |
| 通讯作者 | Zeng，Xiao |
| 发表日期 | 2022-07-01
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| DOI | |
| 发表期刊 | |
| ISSN | 1350-4851
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| EISSN | 1466-4291
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| 卷号 | 30期号:16 |
| 摘要 | 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. |
| 关键词 | |
| 相关链接 | [来源记录] |
| 收录类别 | |
| 语种 | 英语
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| 学校署名 | 通讯
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| 资助项目 | Key Project of National Social Science Foundation of China[20AGL016]
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| WOS研究方向 | Business & Economics
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| WOS类目 | Economics
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| WOS记录号 | WOS:000825133500001
|
| 出版者 | |
| ESI学科分类 | ECONOMICS BUSINESS
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| Scopus记录号 | 2-s2.0-85133482133
|
| 来源库 | Web of Science
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| 引用统计 |
被引频次[WOS]：0
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| 成果类型 | 期刊论文 |
| 条目标识符 | http://sustech.caswiz.com/handle/2SGJ60CL/355706 |
| 专题 | 商学院 |
| 作者单位 | 1.School of Business,Soochow University,Suzhou,China 2.School of Business,Southern University of Science and Technology,Shenzhen,China |
| 通讯作者单位 | 商学院 |
| 推荐引用方式 GB/T 7714 |
Xin，Yingying,Zeng，Xiao,Luo，Zhengying. Suppliers' annual report tone and enterprise inventory efficiency[J]. APPLIED ECONOMICS LETTERS,2022,30(16).
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| APA |
Xin，Yingying,Zeng，Xiao,&Luo，Zhengying.(2022).Suppliers' annual report tone and enterprise inventory efficiency.APPLIED ECONOMICS LETTERS,30(16).
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| MLA |
Xin，Yingying,et al."Suppliers' annual report tone and enterprise inventory efficiency".APPLIED ECONOMICS LETTERS 30.16(2022).
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| 条目包含的文件 | 条目无相关文件。 | |||||
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