Supply chain coordination: Perspectives, empirical studies and research directions

Review of inventory systems with deterioration since 2001

Multiple-supplier inventory models in supply chain management: A review

We investigate whether investor sentiment affects the cross-section of stock returns in China A-share market.The evidence shows that the sensitivity of stock returns to sentiment changes is different. When an index of investor sentiment takes high values,low tangible assets,high Debt-asset ratio,and non-dividend-paying stocks earn relatively higher returns,when sentiment is low,the aforementioned categories of stocks earn relatively lower returns.When sentiment is high,low-price,unprofitable and high book-market ratio stocks earn relatively higher returns and vice versa,but which is insignificant.The capitalization, volatility and institutional ownership appear to have no significant cross-section effect of investor sentiment on its characteristic Portfolio return.

Investor Sentiment and the Cross-Section of Stock Returns

There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase understanding of factors that explain management accounting sophistication. We examine the impact of a range of potentially contingent variables on a broad set of management accounting practices in a sample of companies selected from the UK's largest industry sector. The variables relate to external characteristics, organisational characteristics, and manufacturing or processing characteristics. The method differs from prior studies in not testing association between contingency factors and a single, or a limited number of, accounting practice(s) but in looking for relationships with aggregate levels of sophistication based on the emphasis that respondents place on 38 practices and techniques. Furthermore, the 10 contingency factors considered in this study include two constructs (product perishability and customer power) not previously explored.The results, derived from a large scale questionnaire survey, indicate that differences in management accounting sophistication are significantly explained by environmental uncertainty, customer power, decentralisation, size, AMT, TQM and JIT. The data confirms that customer power should be considered as an added external variable in the contingency theory paradigm. Expectations of relationships between competitive strategy, processing system complexity and product perishability, and management accounting sophistication were not, however, supported by the data.The improved understanding of the relationships between 10 contingency factors and management accounting techniques employed contributes to the further development of an integrated contingency framework explaining variations in the investment in management accounting.

https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=1358302

The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical Analysis

An optimal replenishment policy for non-instantaneous deteriorating items with stock-dependent demand and partial backlogging

In a recent paper, Ben-Daya and Raouf presented a continuous review inventory model in which they considered both lead time and the order quantity as decision variables where the shortages are neglected. We assume here that the shortages are allowed and we extend the Ben-Daya and Raouf model by adding the stockout cost. Furthermore, the effects of parameters are also included.

Liang-Yuh Ouyang

Papers

An optimal replenishment policy for non-instantaneous deteriorating items with stock-dependent demand and partial backlogging

Mixture Inventory Model with Backorders and Lost Sales for Variable Lead Time

An eoq model for deteriorating items under supplier credits linked to ordering quantity

A study on an inventory model for non-instantaneous deteriorating items with permissible delay in payments

Integrated vendor–buyer cooperative models with stochastic demand in controllable lead time