通过读秀等数据库查询了一下，没有找到该文章，建议联系作者vinod.singhal@mgt.gatech.edu。

The four papers Vinod Singhal gave me.
The effect of inventory decisions and parameters on the opportunity cost of capital
Estimating the opportunity cost of capital for inventory investment
Inventories, risk, and the value of the firm( attached)
On incorporating business risk into continuous review inventory models
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