Impact of Transparency and Disclosure on the Valuation of Firms: Under the Influence of Inventory
  • Author(s): Saumya Singh ; Bhakti Agarwal
  • Paper ID: 1704049
  • Page: 281-289
  • Published Date: 25-01-2023
  • Published In: Iconic Research And Engineering Journals
  • Publisher: IRE Journals
  • e-ISSN: 2456-8880
  • Volume/Issue: Volume 6 Issue 7 January-2023
Abstract

Logistics play in important role for a firm’s smooth performance with proper governance. They’re for, the study's main aim is to explore the relationship between transparency and disclosure (TD) on the effect of the valuation of firms under the inventory, where inventory is a moderator. This study used panel data regression (PDR) methodology for the data analysis. Data has been taken from the CMIE Prowess database of the listed health firms listed in BSE100 for five fiscal years (2016-2020). The findings reveal that T&D has a negative impact on firms' value under the effect of inventory in Indian health firms. This implies that the higher level of T&D lowers firm's value when inventory is low in health firms in India. The findings of this study have essential implications for policymakers, managers, and other stakeholders concerned with the Indian health industry. This study significantly contributes to the existing body of knowledge in literature related to inventory and logistics, corporate governance, and firm’s performance in health industry.

Keywords

Transparency and disclosure, Firm, Inventory Management, Healthcare, E-Logistics.

Citations

IRE Journals:
Saumya Singh , Bhakti Agarwal "Impact of Transparency and Disclosure on the Valuation of Firms: Under the Influence of Inventory" Iconic Research And Engineering Journals Volume 6 Issue 7 2023 Page 281-289

IEEE:
Saumya Singh , Bhakti Agarwal "Impact of Transparency and Disclosure on the Valuation of Firms: Under the Influence of Inventory" Iconic Research And Engineering Journals, 6(7)