smoothing. We investigate the role of inventories in the Great Moderation by estimating an unobserved components model that … reduction also helps explain the changed forecasting role of inventories since the mid-1980s. Our findings provide an optimistic …

. Specifically, we hypothesize that customers put pressure on firms to increase inventories; employees have conflicting views … regarding inventories, and for this reason they do not put pressure on firms in a particular direction; and environmental … activists force firms to reduce inventories. The second element to explain the previous relationship is that there is a …

inventories and thereby on commodity prices and positive effects of expected future price gains on inventory demand and thereby on …

crude oil inventories affects the empirical evidence for speculation. Notwithstanding some differences, overall these …

The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The … comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions … (Standards) 123 in the public sector - 'Inventories', Accounting Provision (Standard) 9 - 'Inventories', International Accounting …

This paper presents some aspects regarding inventories. In many business inventories are the most important assets. The … accounting for inventories is a major consideration for many entities because of its significance on both the income statement … (cost of goods sold) and the statement of financial position. The complexity of accounting for inventories arises from …

and depots, and efficient distribution to retailers and customers, etc., will decrease transport inventories. The paper …

inventories in agriculture, continues with the reasons for the need to valuate them and shows the stock valuation methods in the …

inventories of assets similar to those being traded. We analyze how these inventories affect trade, information dissemination, and … prices. We show that when traders’ initial leverages are moderate, inventories increase price and trade volume (a market “run …