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Keywords: inventory
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (2): 241–266.
Published: 01 March 2022
...Sophia J. W. Hamm; Boochun Jung; Woo-Jong Lee; Daniel G. Yang ABSTRACT We document that managers stockpile excess inventory to mitigate the operational risk posed by labor unions and to maintain bargaining power in labor negotiations. Inventory levels are higher for union firms...
