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The effects of firm efficiency and production decisions on inventory write-down: Evidence from taiwanese manufacturing companies

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dc.citedby0
dc.contributor.authorChan Y.C.en_US
dc.contributor.authorKweh Q.L.en_US
dc.contributor.authorWang W.-K.en_US
dc.contributor.authorid55749209300en_US
dc.contributor.authorid55661469500en_US
dc.contributor.authorid23096112500en_US
dc.date.accessioned2023-12-29T07:44:07Z
dc.date.available2023-12-29T07:44:07Z
dc.date.issued2013
dc.description.abstractThis purpose of this study is to examine the determinants of inventory write-down decisions including firm efficiency and production decisions. Data envelopment analysis (DEA) is used to proxy for firm efficiency while change in percent added to inventory (CPAI) is used to proxy for overproduction. We utilize Taiwanese manufacturing companies listed on Taiwan Stock Exchange (TWSE) and with data available in Taiwan Economic Journal (TEJ) database as the sample in this study. Results show that firm efficiency has significant positive relationship with inventory write-down indicating managers exercise reporting flexibility to engage in accrual manipulation. However, we do not find significant association between overproduction and inventory write-down to support the real earnings management hypothesis. � IDOSI Publications, 2013.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.5829/idosi.wasj.2013.23.eemcge.2208
dc.identifier.epage46
dc.identifier.issue23
dc.identifier.scopus2-s2.0-84891085377
dc.identifier.spage40
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84891085377&doi=10.5829%2fidosi.wasj.2013.23.eemcge.2208&partnerID=40&md5=e58c6cb3254993f3e3f08f69fa88f0a3
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/30039
dc.identifier.volume23
dc.pagecount6
dc.sourceScopus
dc.sourcetitleWorld Applied Sciences Journal
dc.subjectAccrual manipulation and real earnings management
dc.subjectData envelopment analysis (DEA)
dc.subjectInventory write-down
dc.subjectOverproduction
dc.titleThe effects of firm efficiency and production decisions on inventory write-down: Evidence from taiwanese manufacturing companiesen_US
dc.typeArticleen_US
dspace.entity.typePublication
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