文章基本信息

标题：Days inventory outstanding and firm performance: Empirical investigation from manufacturers
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作者：Khaled Aljaaidi ; Omar Ali Bagais
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：6
期号：6
页码：1111-1116
DOI：10.5267/j.ac.2020.7.007
出版社：Growing Science
摘要：This study investigates the association between Days Inventory Outstanding (DIO) and firm performance of energy industry in Saudi Arabia, from 2013-2019. The sample comprises of 21 firm-year observations. The Pooled OLS Regression results indicate that DIO was negatively associated with firm performance. The results of this study are important for energy companies’ managements in Saudi Arabia in making decisions related to managing their inventories. Further, the results of this study can be used for future research to gain a deeper understanding of the issues of inventory management and firm performance.
关键词：DIO; Firm performance; Saudi Arabia