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

• Main Authors: Chan Y.C., Kweh Q.L., Wang W.-K.
• Other Authors: 55749209300
• Format: Article
• Published: 2023
• Subjects: Accrual manipulation and real earnings management; Data envelopment analysis (DEA); Inventory write-down; Overproduction

This 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....