The Accounting Review Vol. 67 No. 2 1992
Evidence on the Determinants of Inventory Accounting Policy Choice.
Abstract
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
- Issue
- 2
- Pages
- 355-366
- Language
- en
- Sources
- openalex crossref