Linking Supply Chain Management Superiority to Multifaceted Firm Financial Performance
通过匹配样本比较，检验了被AMR评为供应链领先企业的财务健康状况，发现这些企业在成本、活动和流动性指标上优于非领先企业。
Research has shown that superior supply chain effectiveness can yield enhanced firm financial performance. However, existing research does not use a consistent definition or a comprehensive list of supply chain leader firms. Using matched sample comparison, this study investigates the robustness of the relationship between supply chain effectiveness and the overall financial health of firms viewed as supply chain leaders by using AMR 's supply chain top 25 list. We hypothesize that firms that have been identified by AMR as supply chain leaders will be more financially healthy than nonsupply chain leaders. That is, they will have better cost, activity, and liquidity ratios. The findings indicate that firms identified as supply chain leaders outperform their nonsupply chain leader peers in accounting‐based activity, cost, and liquidity measures.