Klingenberg, Beate; Timberlake, Rachel; Geurts, Tom G.; … - In: International Journal of Production Economics 142 (2013) 2, pp. 317-323
between these ratios and inventory management ratios is analyzed. Fixed-effect regression shows that no consistent … relationship between ROA, ROE, BEP and inventory management ratios exists. This result may be explained, as the profitability of a …