Foster, Benjamin P., M. Cathy Sullivan, and Terry J. Ward. “An Empirical Test Of The View Of Inventory As A Liability IN Explaining Financial Distress”. Journal of Applied Business Research (JABR) 14, no. 2 (April 1, 1998): 83–94. Accessed July 17, 2024. https://clutejournals.com/index.php/JABR/article/view/5717.