Evidence on the Determinants of Inventory Accounting Policy Choice.

Barry E. Cushing; Marc J. LeClere

doi:10.2308/tar-9605305890

Evidence on the Determinants of Inventory Accounting Policy Choice.

Barry E. Cushing; Marc J. LeClere

The Accounting Review 1992

Provides additional evidence on factors influencing inventory accounting choice in the United States. Comparison of firms using first in, first out (FIFO) and last in, first out (LIFO) inventory accounting methods; Study design and specification of variables; Effect of potential tax savings on inventory accounting policy choice.

DOI: 10.2308/tar-9605305890
Volume: 67 (2)
Pages: 355-366
Language: en
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