On Optimal Choice of Inventory Accounting Method.
The Accounting Review
1992
Argues that investors choose an inventory accounting method to optimize the trade-off between incentive effect and tax gain. Role of manager in choosing the accounting policy; Description of setting; Analysis of cost trade-off between incentive effect and tax gain; First in, first out (FIFO) versus last in, first out (LIFO).
- DOI
- 10.2308/tar-9605305888
- Volume
- 67 (2)
- Pages
- 320-336
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref