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Accounting standards and national tax laws: The IASC and the ban on LIFO · Study

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ArticleAccounting standards and national tax laws: The IASC and the ban on LIFO

David A. Guenther1995

Article1995

Accounting standards and national tax laws: The IASC and the ban on LIFO

David A. Guenther · Mohamed Elmutassim Hussein

36 citations·0/0 files stored·Journal of Accounting and Public Policy

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Corporate Taxation and Avoidance

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References

2003Comparative International Accounting 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.1981Comparative International Accounting 1982Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings 1938A statement of accounting principles 1988Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO 1985Potential Determinants of Corporate Inventory Accounting Decisions 2018A descriptive analysis of select input bases of the Financial Accounting Standards Board

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2011Financial Statement Effects of Adopting International Accounting Standards: The Case of Greece 2002Harmonization of the auditor's report 2011Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice

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Year1995

Typearticle

Published1995-06-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations36

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/0278-4254(95)00001-u

openalex_workW2043956192

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