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Keywords: inventories
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (5): 429–454.
Published: 01 September 2023
... in optimistic earnings guidance. We construct an ex ante measure of optimism and show that greater optimism is associated with a lower inventory investment efficiency: Managers overinvest in inventory, resulting in lower inventory turnover and increased incidence and severity of inventory writedowns...