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Are inventories accretive lessons from inventory and earnings relationship in the U.S. capital goods sector

This paper presents results documenting the effects of inventories (considered as current assets) on corporate earnings in the US capital goods industry. The results reveal that inventories may have a negative impact on corporate earnings. Therefore, shareholder wealth may be negatively impacted by carrying inventories in the US capital goods sector. | Are inventories accretive lessons from inventory and earnings relationship in the U.S. capital goods sector