Firm Size as a Mediator between Inventory Management and Performance of Nigerian Companies

Author:

V.I.O. ODIRI,Oviebemre OHWOVORIOLE,,Ganiyu Abiodun ISIAKA,,Omeniah Christopher OMOKHUALE,,Mohammed IGEMOHIA,,Obaro Kelvin OHWOJERO,

Abstract

This study employed a dissimilar methodology in investigating the mediating role of firm size on the relationship between inventory management and performance of non-finance companies publicly listed on the Nigerian Exchange Group. The study was hinged on just-in-time paradigm while variables of inventory management and financial performance were obtained from the annual reports and accounts of 76 non-finance companies. The results obtained from the structural equation modelling showed that size of firm mediates on the relationship between inventory management and financial performance measures of the study and it was found to be significantly positive. On the basis of this, it was suggested that companies need to strengthen inventory management practices as well as increasing their sizes. The size of companies can be increased by way of investing more funds in their asset structures.

Publisher

International Journal of Innovative Science and Research Technology

Reference47 articles.

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