The Accounting Review Vol. 69 No. 2 1994
The Year-End LIFO Inventory Purchasing Decision: An Empirical Test.
Abstract
Examines analytical models of year-end purchasing decisions of a last in, first out (LIFO) firm. Prediction that LIFO firms are more likely to purchase extra inventory at year-end than first in, first out (FIFO) firms; Effect of taxes on the inventory purchasing policy of LIFO firms; Cost of goods sold management.
- DOI
- 10.2308/tar-9412141421
- Volume
- 69
- Issue
- 2
- Pages
- 382-398
- Language
- en
- Sources
- openalex crossref