MARD is the storage location view of the material master, so the date of creation is the date when the material master was extended with this storage location. This has nothing to do with a time when you moved stock into this location.
MARD is insufficient to compare with MB52. it might be good for a certain value in MB52, but depending on the complexity of your business MARD has only a part of the stocks, look into this wiki to learn about the various stock tables in SAP: Stock Tables and Stock Types - ERP SCM - SCN Wiki