{"id":"https://openalex.org/W1745568289","doi":"https://doi.org/10.1177/0148558x9100600202","title":"Do Inventory Disclosures Predict Sales and Earnings?","display_name":"Do Inventory Disclosures Predict Sales and Earnings?","publication_year":1991,"publication_date":"1991-04-01","ids":{"openalex":"https://openalex.org/W1745568289","doi":"https://doi.org/10.1177/0148558x9100600202","mag":"1745568289"},"language":"en","primary_location":{"id":"doi:10.1177/0148558x9100600202","doi":"https://doi.org/10.1177/0148558x9100600202","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0148558x9100600202","pdf_url":null,"source":{"id":"https://openalex.org/S107181468","display_name":"Journal of Accounting Auditing & Finance","issn_l":"0148-558X","issn":["0148-558X","2160-4061"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Auditing &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5090285693","display_name":"Victor L. Bernard","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I136199984","display_name":"Harvard University","ror":"https://ror.org/03vek6s52","country_code":"US","type":"education","lineage":["https://openalex.org/I136199984"]},{"id":"https://openalex.org/I27837315","display_name":"University of Michigan","ror":"https://ror.org/00jmfr291","country_code":"US","type":"education","lineage":["https://openalex.org/I27837315"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Victor Bernard","raw_affiliation_strings":["University of Michigan and Bower Visiting Fellow, Harvard Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Michigan and Bower Visiting Fellow, Harvard Business School","institution_ids":["https://openalex.org/I136199984","https://openalex.org/I27837315"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055615144","display_name":"James Noel","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"James Noel","raw_affiliation_strings":["Michigan Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Michigan Business School","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3650,"currency":"USD","value_usd":3650},"apc_paid":null,"fwci":6.6524,"has_fulltext":false,"cited_by_count":59,"citation_normalized_percentile":{"value":0.95752143,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"6","issue":"2","first_page":"145","last_page":"181"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5702999830245972,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5702999830245972,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.09719999879598618,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.0925000011920929,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/inventory-disclosure","display_name":"inventory disclosure","score":0.9340000152587891},{"id":"https://openalex.org/keywords/sales-forecasting","display_name":"sales forecasting","score":0.6639999747276306},{"id":"https://openalex.org/keywords/earnings-prediction","display_name":"earnings forecasting","score":0.9380000233650208},{"id":"https://openalex.org/keywords/leading-indicators","display_name":"leading indicators","score":0.9459999799728394},{"id":"https://openalex.org/keywords/finished-goods-inventory","display_name":"finished goods inventory","score":0.7509999871253967},{"id":"https://openalex.org/keywords/raw-material-inventory","display_name":"raw material inventory","score":0.8709999918937683},{"id":"https://openalex.org/keywords/work-in-progress","display_name":"work-in-process inventory","score":0.9980000257492065},{"id":"https://openalex.org/keywords/production-smoothing","display_name":"production smoothing","score":0.7549999952316284},{"id":"https://openalex.org/keywords/lead-time","display_name":"lead time","score":0.527999997138977},{"id":"https://openalex.org/keywords/retail-companies","display_name":"retail companies","score":0.7009999752044678},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9430000185966492}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7746987342834473},{"id":"https://openalex.org/C50601946","wikidata":"https://www.wikidata.org/wiki/Q962928","display_name":"Stockout","level":2,"score":0.7325479388237},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5523371696472168},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.5309395790100098},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4975617229938507},{"id":"https://openalex.org/C206217203","wikidata":"https://www.wikidata.org/wiki/Q1134378","display_name":"Earnings per share","level":3,"score":0.47440314292907715},{"id":"https://openalex.org/C2779466795","wikidata":"https://www.wikidata.org/wiki/Q337690","display_name":"Postponement","level":2,"score":0.4607336223125458},{"id":"https://openalex.org/C161741011","wikidata":"https://www.wikidata.org/wiki/Q1408229","display_name":"Finished good","level":3,"score":0.453622043132782},{"id":"https://openalex.org/C143385712","wikidata":"https://www.wikidata.org/wiki/Q6059951","display_name":"Inventory valuation","level":2,"score":0.44854822754859924},{"id":"https://openalex.org/C194191399","wikidata":"https://www.wikidata.org/wiki/Q7169552","display_name":"Perpetual inventory","level":4,"score":0.4403592646121979},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4277312159538269},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3724004626274109},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.26217663288116455},{"id":"https://openalex.org/C24373527","wikidata":"https://www.wikidata.org/wiki/Q252073","display_name":"Inventory theory","level":3,"score":0.19887080788612366},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.17822590470314026},{"id":"https://openalex.org/C117938511","wikidata":"https://www.wikidata.org/wiki/Q3634830","display_name":"Inventory control","level":2,"score":0.17544078826904297},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.1596863567829132},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1177/0148558x9100600202","doi":"https://doi.org/10.1177/0148558x9100600202","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0148558x9100600202","pdf_url":null,"source":{"id":"https://openalex.org/S107181468","display_name":"Journal of Accounting Auditing & Finance","issn_l":"0148-558X","issn":["0148-558X","2160-4061"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Auditing &amp; Finance","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.6200000047683716}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W1521963786","https://openalex.org/W1838765084","https://openalex.org/W2006862483","https://openalex.org/W2076893068","https://openalex.org/W2115350655","https://openalex.org/W2148965563","https://openalex.org/W2152302353","https://openalex.org/W2286818759","https://openalex.org/W2316141494","https://openalex.org/W2891603062","https://openalex.org/W4229965464","https://openalex.org/W4297440425"],"related_works":["https://openalex.org/W2248578080","https://openalex.org/W2117083728","https://openalex.org/W2407569069","https://openalex.org/W629318204","https://openalex.org/W2772343573","https://openalex.org/W7000098081","https://openalex.org/W7095342793","https://openalex.org/W3047352939","https://openalex.org/W105270362","https://openalex.org/W2164953982"],"abstract_inverted_index":{"This":[0],"study":[1],"investigates":[2],"what":[3],"can":[4],"be":[5,17],"learned":[6,18],"from":[7,19],"inventory":[8,32,48,73,117,144,158,173],"disclosures":[9,33],"about":[10],"future":[11,84,124,132,179,186],"sales":[12,39,142,187],"and":[13,21,40,71,126],"earnings,":[14,41,133],"that":[15,31,43,189],"cannot":[16],"current":[20,77,141],"past":[22],"values":[23],"of":[24,46,83,95,131,140,153,157,178],"those":[25,57],"same":[26],"series.":[27],"The":[28,155],"findings":[29],"indicate":[30],"are":[34,79,100,107,127,174],"incrementally":[35],"useful":[36],"in":[37,68,113,172],"predicting":[38],"but":[42],"the":[44,52,138],"implications":[45],"unexpected":[47,66,111,170],"vary":[49],"according":[50],"to":[51,64],"context.":[53],"For":[54,168],"manufacturers,":[55],"especially":[56],"whose":[58],"production":[59],"is":[60,147,161,191],"less":[61],"variable":[62],"relative":[63],"sales,":[65,85,125],"changes":[67,99,112,171],"raw":[69],"materials":[70],"work-in-process":[72],"(after":[74],"controlling":[75,136],"for":[76,137,159],"sales)":[78],"positive":[80,183],"leading":[81,129,176],"indicators":[82,130,177],"consistent":[86,148,163],"with":[87,123,149,164,185],"a":[88,150,165,182],"\u201clead":[89],"time\u201d":[90],"or":[91,120],"\u201cproduction":[92],"smoothing\u201d":[93],"model":[94],"inventory.":[96,154],"However,":[97],"such":[98],"essentially":[101],"neutral":[102],"so":[103],"far":[104],"as":[105],"earnings":[106],"concerned.":[108],"In":[109],"contrast,":[110],"manufacturers'":[114],"finished":[115],"goods":[116],"have":[118],"little":[119],"no":[121],"relation":[122,184],"negative":[128,175],"even":[134],"after":[135],"impact":[139],"on":[143],"levels;":[145],"this":[146],"\u201cstockout":[151],"model\u201d":[152],"behavior":[156],"retailers":[160],"also":[162],"stockout":[166],"model.":[167],"retailers,":[169],"earnings;":[180],"although":[181],"exists,":[188],"effect":[190],"short-lived.":[192]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
