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A test of inventory models with permissible delay in payment

机译：允许延迟付款的库存模型测试

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摘要

Contrary to the long-standing view in the finance literature that firms should maximise payment delays, research in operations management suggests that long payment delays can be suboptimal. In this study, we reconcile these two views by applying a secondary data approach to established operations management theory. Based on a sample of 3383 groups of public US firms from a novel database, we find that our data are consistent with the causal relations and theoretical predictions of the operations management literature. Firm profitability is positively associated with payment delay. Payment delay, in turn, is positively associated with the capital cost difference between buyer and supplier and negatively associated with the price elasticity of demand and the deterioration rate of inventory. However, we do not observe any significant interaction effects between these factors, which raise a number of questions for future research.
机译：与财务文献中长期存在的观点相反，即企业应最大化支付延迟，运营管理研究表明，长期支付延迟可能不是最理想的。在本研究中，我们通过将辅助数据方法应用于已建立的运营管理理论来调和这两种观点。基于一个新颖数据库中的3383个美国上市公司集团样本，我们发现我们的数据与运营管理文献的因果关系和理论预测相一致。公司的盈利能力与付款延迟成正比。反过来，付款延迟与买方和供应商之间的资本成本差异成正相关，与需求的价格弹性和库存的恶化率呈负相关。但是，我们没有观察到这些因素之间的任何显着相互作用，这为未来的研究提出了许多问题。

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