JIT performance effects: A research note

被引：8
作者：
Maiga, Adam S. [1 ]
Jacobs, Fred A. [2 ,3 ]
机构：
[1] Florida Int Univ, Sch Accounting, Coll Business Adm, Miami, FL 33199 USA
[2] Auburn Univ, Montgomery, AL 36117 USA
[3] Georgia State Univ, Atlanta, GA 30303 USA
来源：
ADVANCES IN ACCOUNTING | 2009年 / 25卷 / 02期
关键词：
JIT; Performance; Selection bias; Endogeneity;
D O I：
10.1016/j.adiac.2009.06.003
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper uses a sample of 131 just-in-time (JIT) firms and their matched non-JIT firms to examine whether adoption of JIT improves firm performance. Tobin's Q and return on assets (ROA) are used to measure firm performance. Overall, the results indicate that statistically significant differences in Tobin's Q and ROA were observed in a pre- and post-test of JIT adopters and between matched non-JIT adopters. (C) 2009 Elsevier Ltd. All rights reserved.
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页码：183 / 189
页数：7
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