The Inventory Leanness and Credit Ratings Dataset: Insights from Pakistan's Manufacturing Sector

Efficient inventory management is pivotal for operational streamlining, waste reduction, and the avoidance of misuse. Inventory mismanagement can severely impact a company's performance, even jeopardizing its credit rating. This study presents the Inventory Leanness and Credit Ratings Dataset, covering data from thirty-eight publicly listed firms on the Pakistan Stock Exchange, all evaluated by PACRA from 2008 to 2018. Data sources include company websites, PACRA reports, and financial statements.

Credit ratings were categorized from AAA to C, excluding C and D as they denote impending default. An Empirical Leanness Indicator was devised to gauge inventory efficiency. Control variables like firm size, leverage, capital intensity ratio, and dummy variables for financial losses and subordinate debt were included. This dataset offers researchers the means to test or develop theories regarding the interplay between inventory management and credit ratings in contemporary business operations.