The growing popularity of “Supply Chain Transparency”(SCT) as an idea has motivated its
use as a “buzzword,” leading to a lack of terminological clarity. Terms like visibility …

This paper investigates the impact of business strategy on firms' trade credit policies. We find
that firms following an innovation-oriented strategy (prospectors) offer significantly more …

Purpose This study examines the relationship between oil price uncertainty (OPU) and
corporate inventory investments using a sample of 6,072 USA manufacturing firms from …

We examine whether financial reporting quality affects worker wages using employer‐
employee matched data in the United States. We find that low financial reporting quality is …

This study investigates the impact of economic policy uncertainty (EPU) on asymmetric
inventory investment (ie, inventory stickiness or sticky inventory management). Using a …

We examine how country-level labor market characteristics affect corporate environmental
disclosure practices and the environmental impacts of firms' operations. Using a sample of …

This study examines the influence of organisation capital on inventory efficiency. While the
importance of human capital in enhancing operational efficiency is widely recognised, the …

We examine the effect of unexpected defined benefit (DB) pension contributions on
employee productivity. The Tax Cuts & Jobs Act (TCJA), implemented in the US in 2017 …

We use inventory write‐downs to differentiate opportunistic and non‐opportunistic
overproduction measures. We posit that non‐opportunistic overproduction is positively …

In this study, we document a brand new measure of major customers, major customer
diversity, and provide novel evidence on its informativeness to auditors. Although firms …