The Efficiency of Inventory Management and Financial Distress: The Interactive Role of Management Behavioral Strains | ||
| Interdisciplinary Journal of Management Studies | ||
| دوره 15، شماره 2، تابستان 2022، صفحه 253-269 اصل مقاله (577.65 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2021.319848.674456 | ||
| نویسندگان | ||
| Farzad Ghayour* 1؛ Mahdiye Heydary Farahany2؛ Sohrab Shahi2 | ||
| 1Assistant Professor in Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran | ||
| 2M.S. in Management Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran | ||
| چکیده | ||
| The objective of this study was to examine the effect of inventory management on financial distress with respect to the interactive role of management behavioral strains, namely overconfidence, myopia, and narcissism. The data of the study was comprised of 346 year-distressed company and 346 year-healthy company for overconfidence, 356 year-distressed company and 356 year-healthy company for myopia, and 228 year-distressed company and 228 year-Health Company for narcissism, chosen from the companies listed in Tehran Stock Exchange through the years 2009 to 2019. To distinguish the healthy companies from the distressed companies, the model developed by Asquith et al. (1994) was used. Findings of the study showed that the increase of inventory management efficiency leads to decreased financial distress, and the behavioral strains do not have a significant effect on the change of such a relationship. | ||
| کلیدواژهها | ||
| efficiency of inventory management؛ financial distress؛ overconfidence؛ myopia؛ narcissism | ||
| مراجع | ||
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