Forthcoming Articles

African Journal of Accounting, Auditing and Finance

African Journal of Accounting, Auditing and Finance (AJAAF)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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African J. of Accounting, Auditing and Finance (One paper in press)

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  • Financial analysis and strategic comparative study of inventory management of Greek manufacturing firms in the oil refinery sector   Order a copy of this article
    by Michail Pazarskis, Christos Gkagkavouzis, Christos Konstantinidis, Sofia Kourtesi 
    Abstract: This study performs a comprehensive financial analysis and comparative evaluation of inventory management practices among Greek listed companies in the oil refinery sector. Through financial analysis, decisions are made that are necessary to formulate strategies, especially in an industry characterised by high volatility and significant capital investments. The study analyses financial data from the two largest Greek oil refining companies. The financial performance, liquidity and overall corporate health of the two companies are evaluated, while the effect of external factors is investigates, such as the current economic conditions of each year, on the efficiency of the companies. The findings reveal some significant differences in efficiency, liquidity and leverage among the companies surveyed, with some demonstrating superior practices associated with increased profitability and reduced operational risks. The insights gained from this financial analysis offer valuable guidance in maintaining financial stability and competitive advantage for industry stakeholders to improve management strategies and improve overall financial results.
    Keywords: financial analysis; key performance indicators; KPIs; inventory management; comparative strategy; Greek oil refineries.
    DOI: 10.1504/AJAAF.2026.10078457
     

 

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