닫기
3.129.249.61
3.129.249.61
close menu
Managers’ Inventory Holding Decisions in Response to Natural Disasters
( Seunghyun Cho ) , ( Boochun Jung ) , ( Felipe Bastos Gurgel Silva ) , ( Choong-yuel Yoo )
UCI I410-ECN-151-24-02-089010528
* 발행 기관의 요청으로 무료로 이용 가능한 자료입니다.

We examine whether managers stockpile excess inventory after experiencing natural disasters. Using major disasters in the U.S. between 1993 and 2018, we document that after the occurrence of natural disasters firms located in nearbyareasstockpile excess inventory. The post-disaster effect is stronger when a disaster is more catastrophic, suggesting that managers experiencing more salient events tend to stockpile excess inventories to a greater extent. We further show that the effect is more pronounced for firms with higher stockout costs and lower labor adjustment costs. The post-disaster decision to temporarily hoard inventory is not related to earnings management incentivesand it leads to poor firm performance. Overall, our findings highlight the importance of managers’ subjective risk perceptionsin inventory-holding decisions.

[자료제공 : 네이버학술정보]
×