A Conceptual Framework for the Stock Price Effects of LIFO Tax Benefits
Inventory valuation, Accounting methods, LIFO adoption, Uncertainty
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Issues in Testing Earnings Management and an Instrumental Variable Approach
Research Methodology, Earnings management, Discretionary accruals
Analysts' Interim Earnings Forecasts: Evidence on the Forecasting Process
Analyst forecasts, Forecasting, Forecast horizons, Forecast consistency