proquestdocuments-2014-05-27 (2)
TRANSCRIPT
-
8/12/2019 ProQuestDocuments-2014-05-27 (2)
1/4
_______________________________________________________________
_______________________________________________________________
Report Information from ProQuestMay 27 2014 02:00_______________________________________________________________
27 May 2014 Page 1 of 4 ProQuest
-
8/12/2019 ProQuestDocuments-2014-05-27 (2)
2/4
Table of contents
27 May 2014 Page 2 of 4 ProQuest
-
8/12/2019 ProQuestDocuments-2014-05-27 (2)
3/4
Document 1 of 1
AN ANALYSIS OF INVENTORY TURNOVER AN ITS I!PA"T ON FINAN"IAL PERFOR!AN"EIN INIAN OR#ANI$E RETAIL INUSTRY
Aut%or& Choudhary, Himanshu !ri"athi, #aura$ProQuest document %in&
Abstract& !he "ur"ose of this research "a"er is to assess the o"erationa% efficiency of the com"anies in the
'ndian organi(ed retai% industry, e)"ressed in terms of in$entory days, and to in$estigate the im"act of the
in$entory days on the &ey financia% indicators* Pane% data +as co%%ected from CM'-s Pro+ess data.ase for the
"eriod 2000/2010 for three retai%ers $i(*, Panta%oon etai% 'ndia 3td*, ho""er-s to" 3td* and !rent 3td* !hese
are considered as the re"resentati$es of the industry due to high mar&et share* 5i)ed effect mode% has .een
used to ana%y(e the "ane% data* 5or the data ana%ysis, 6896 is used to chec& the significance of differences in
the in$entory ho%ding "eriod of the case com"anies* 5urther, for ana%y(ing financia% im"act of in$entory ho%ding
"eriod, regression ana%ysis is used* !he resu%ts suggest %arge differences in the in$entory "ositions of
com"anies under study* 6n in$erse re%ationshi" is o.ser$ed .et+een in$entory days and the financia%"erformance ratios under consideration +hich is "artia%%y su""orted .y the regression function* 'nteresting%y,
significant resu%ts cou%d not .e o.tained for a%% the com"anies under study* !he findings ha$e "o%icy im"%ications
as the measures cou%d .e im"%emented for im"ro$ing the in$entory "osition and there.y the financia%
"erformance .y the retai%ers* P;
-
8/12/2019 ProQuestDocuments-2014-05-27 (2)
4/4