참고문헌
- Alles, M., Datar, S.M., and Lambert, R.A., Moral Hazard and Management Control in Just-in-Time Settings. Journal of Accounting Research, 1995, Vol. 33, pp. 177-204. https://doi.org/10.2307/2491381
- Balakrishnan, R., Linsmeier, T.J., and Venkatachalam, M., Financial benefits from JIT adoption : Effects of customer concentration and cost structure. The Accounting Review, 1996, Vol. 71, No. 2, pp. 183-205.
- Baltagi, B.H., Forecasting with panel data. J Forecast, 2008, Vol. 27, pp. 153-173.
- Blazenko, G.W. and Vandezande, K., Corporate holding of finished goods inventories. J Econ Bus, 2003, Vol. 55, No. 3, pp. 255-266. https://doi.org/10.1016/S0148-6195(03)00023-7
- Cannon, A.R., Inventory improvement and financial performance. Int J Prod Econ, 2008, Vol. 115, No. 2, pp. 581-593. https://doi.org/10.1016/j.ijpe.2008.07.006
- Chen, H., Frank, M.Z. and Wu, O.Q., What Actually Happened to the Inventories of American Companies between 1981 and 2000?. Management Science, 2005, Vol. 51, pp. 1015-1031. https://doi.org/10.1287/mnsc.1050.0368
- Cheng, N.S. and Pike, R., The trade credit decision : evidence of UK firms. Manage Decis Econ, 2003, Vol. 24, No. 6-7, pp. 419-438. https://doi.org/10.1002/mde.1049
- Choi, W.J., The Relationship Analysis Between Inventory Types and Firm Financial Performance. [master's thesis]. [Inchon, Korea] : Inha university, 2014.
- Fullerton, R.R. and McWatters, C.S., The production performance benefits from JIT implementation. J Oper Manage, 2001, Vol. 19, No. 1, pp. 81-96. https://doi.org/10.1016/S0272-6963(00)00051-6
- Gaur, V., Fisher, M.L., and Raman, A., An Econometric Analysis of Inventory Turnover Performance in Retail Services. Management Science, 2005, Vol. 51, pp. 181-194. https://doi.org/10.1287/mnsc.1040.0298
- Gong, C. and Kwon, D.H., Inventory investment decisions of corporate behavior analysis. The Bank of Korea Monthly Bulletin, 2010, Vol. 64, pp. 25-50.
- Hendricks, K.B. and Singhal, V.R., The effect of supply chain glitches on shareholder wealth. J Oper Manage, 2003, Vol. 21, No. 5, pp. 501-522. https://doi.org/10.1016/j.jom.2003.02.003
- Horngren, C.T., Dater, S.M., and Forster, G., Cost accounting; a managerial emphasis. 12th ed. Prentice Hall : 2006, p. 820.
- Huson, M. and Nanda, D., The impact of just-in-time manufacturing on firm performance in the US. J Oper Manage, 1995, Vol. 12, No. 3-4, pp. 297-310. https://doi.org/10.1016/0272-6963(95)00011-G
- Jahng, G.J. and Woo, Y.S., The Study on the Inventory as Performance Measures in Supply Chain Management and Financial Performance. Korean Journal of Business Administration, 2012, Vol. 25, pp. 2629-2664.
- Jiambalvo, J., Noreen, E., and Shevlin, T., Incremental information content of the change in the percent of production added to inventory. Contemporary Accounting Research, 1997, Vol. 14, No. 1, pp. 69-97. https://doi.org/10.1111/j.1911-3846.1997.tb00520.x
- Kesavan, S., Gaur, V., and Raman, A., Do Inventory and Gross Margin Data Improve Sales Forecasts for U.S. Public Retailers?. Management Science, 2010, Vol. 56, No. 9, pp. 1519-1533. https://doi.org/10.1287/mnsc.1100.1209
- Kim, D.H., A study on the Inventory Management Performance in the Listed Companies in the Korea Stock Exchange. Journal of Society of Korea Industrial and Systems Engineering, 2000, Vol. 23, No. 58, pp. 101-111.
- Kim, D.K., Kwon, O.K., and Baik, I.S., An Empirical Srudy on the Supply Chain Asset Performance of Korean Companies. IE Interfaces, 2003, Vol. 16, No. 2, pp. 167-173.
- Kim, H.S. and Kim, P.S., Material Requirements Planning for Military Maintenance Depot. Journal of Society of Korea Industrial and Systems Engineering, 2014, Vol. 37, No. 4, pp. 24-34. https://doi.org/10.11627/jkise.2014.37.4.24
- Kim, J.B., Empirical Analysis of Inventory Turns, Cashto-Cash Cycle, and Gross Margin of Korean Manufacturing Industries between 2000 and 2007. Journal of the Korean Society of Supply Chain Management, 2011, Vol. 11, pp. 75-94.
- Kim, M.T., The Effects of Abnormal Changes in Inventory on Credit Evaluation. Korea International Accounting Review, 2012, Vol. 44, pp. 49-68.
- Lev, B. and Thiagarajan, S.R., Fundamental information analysis. Journal of accounting research, 1993, Vol. 31, No. 2, pp. 190-215. https://doi.org/10.2307/2491270
- Min, I.S. and Choi, P.S., Stata Panel Data Analysis. Jiphil Media, 2009, p. 228.
- Na, Y. and Yuk, J.H., Earning Management by Discretionary Revenues and Abnormal Costs of Goods Sold using Abnormal Changes of Inventories. Korea management review, 2014, Vol. 43, pp. 919-963.
- Petersen, M.A. and Rajan, R.G., Trade Credit : Theories and Evidence. The Review of Financial Studies, 1997, Vol. 10, No. 3, pp. 661-691. https://doi.org/10.1093/rfs/10.3.661
- Rumyantsev, S. and Netessine, S., What Can Be Learned from Classical Inventory Models? A Cross-Industry Exploratory Investigation. Manufacturing and Service Operations Management, 2007, Vol. 9, No. 4, pp. 409-429. https://doi.org/10.1287/msom.1070.0166
- Sakakibara, S., Flynn, B.B., and Schroeder, R.G., Morris, W.T., The impact of just-in-time manufacturing and its infrastructure on manufacturing performance. Management Science, 1997, Vol. 43, No. 9, pp. 1246-1257. https://doi.org/10.1287/mnsc.43.9.1246
- Shim, K.Y. and Yu, H.K., An Empirical Analysis on the Operating Cycles Cash Cycles of Listed Manufacturing Firms. Korean Accounting Journal, 2001, Vol. 10, pp. 75-101.
- Shin, M.S. and Kim, S.E., The Effects of Credit Rating Changes on Capital Structure Decisions of Firms. The Korean Journal of Financial Management, 2010, Vol. 27, pp. 27-59.
- Shin, M.S., The Relations between Financial Constraints and Adjustment Speed of Cash Cycle in Small and Medium Sized Enterprises. Journal of Entrepreneurship and Venture Studies, 2011, Vol. 14, pp. 75-95.
- Spivey, W. Holt, Modigliani, Muth, and Simon, Planning Production, Inventories, and Work Force(Book Review). The Accounting review, 2001, Vol. 37, p. 804.
- Swamidass, P.M., The effect of TPS on US manufacturing during 1981-1998 : inventory increased or decreased as a function of plant performance. Int J Prod Res, 2007, Vol. 45, No. 16, pp. 3763-778. https://doi.org/10.1080/00207540701223675
- Yoon, S.C., A Study on Inventory Control Method for an Item with Stockkeeping Units. Journal of Society of Korea Industrial and Systems Engineering, 2015, Vol. 38, No. 1, pp. 124-130. https://doi.org/10.11627/jkise.2014.38.1.124
피인용 문헌
- 신선·시즌 상품의 최적 주문량 산정 문제에 대한 실증적 분석 : 소매유통업에서 뉴스벤더 모델의 적용 vol.42, pp.1, 2019, https://doi.org/10.11627/jkise.2019.42.1.041