search query: @author Wempe, W. F. / total: 2
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| Author: | Kinney, M. R. Wempe, W. F. |
| Title: | Further Evidence on the Extent and Origins of JIT's Profitability Effects |
| Journal: | Accounting Review
2002 : JAN, VOL. 77:1, p. 203-225 |
| Index terms: | PROFITABILITY EMPIRICAL RESEARCH ASSETS |
| Language: | eng |
| Abstract: | Empirical research provides scant evidence that just-in- time (JIT) adopters outperform their non-adopting industry peers. Using a sample of 201 JIT adopters and matched non-adopters, the authors examine the relation between financial performance and JIT. The authors' sample-wide results indicate that JIT adopters improve financial performance relative to non-adopters, and that profit margin, rather than asset turnover, is the primary source of such improvement. However, results of additional analyses suggest that JIT adopters below a firm-size threshold do not improve financial performance, a finding that reconciles the authors' study to Balakrishnan et al. (1996), which examined a JIT adopter sample that included a greater proportion of small firms. |
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