There is limited research on the financial performance of Lean companies that is based on archival data. The present study fills a void in the academic literature. This study measures RNOA, which does not confound operating and financing activities. Additionally, this study utilized a methodology that provides reasonable assurance of the identification of both Lean companies and Non-Lean companies from publicly available data.
Harris, D. and Cassidy, J. (2014), "The Adoption of Lean Operations and Lean Accounting on the Profitability and Cash Flows of Publicly Traded Companies", Advances in Management Accounting (Advances in Management Accounting, Vol. 22), Emerald Group Publishing Limited, pp. 71-96. https://doi.org/10.1108/S1474-7871(2013)0000022009Download as .RIS
Emerald Group Publishing Limited
Copyright © 2013 Emerald Group Publishing Limited