ABSTRACT
The purpose of this paper is to explore the impact of inventory turnover on the profitability level of Saudi manufacturers. The data comprises 78 manufacturers listed on the Saudi Stock Exchange and was used to test the research hypothesis. The related data over the 2017–2021 period were collected from annual reports and the Datastream database. After running a multiple regression analysis with a fixed effects model, findings showed that the higher the inventory turnover ratio, the higher the cost which could be suppressed, and the greater the profitability of a company. The outcomes of this study have significant implications for managerial accounting issues in the setting of Saudi Arabia. Further, they provide policy recommendations to decision makers and assist managers in enhancing sustainability in the manufacturing sector. This research is the first to investigate this relationship including the impact of COVID-19 among Saudi companies in several industries, thus filling a gap in comparable research. © 2023 by the authors.
ABSTRACT
This study aimed to explore parents' perceptions regarding the effects of the COVID-19 pandemic on their children, with and without disabilities, from psychological, academic and social aspects. The study sample comprised 310 parents of children in Saudi Arabia both with and without disabilities. A questionnaire was prepared for the purpose of exploring parents' perspectives toward such impacts of the COVID-19 pandemic on psychological, academic and social aspects of their children. Several statistical techniques were applied in order to answer the study questions, such as frequencies, percentages, Cronbach's alpha test, means, standard deviations and independent samples (T) test. The results revealed that the COVID-19 pandemic has serious psychological effects on children, whether they are with or without disabilities. However, from the social and academic aspects, the impacts of the pandemic were generally moderate. Furthermore, no statistically significant differences at level of (α≥0.05) were found between children with and without disabilities. This study emphasized the importance of raising awareness among families on the management of the problems that arise during times of global crises, such as the COVID-19 pandemic, both consciously and responsibly, by arranging appropriate training courses and workshops for them. © 2021 Eskisehir Osmangazi University. All rights reserved.