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Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO · Study

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ArticleEvidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO

Nicholas Dopuch1988

Article1988

Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO

Nicholas Dopuch · Morton Pincus

109 citations·0/0 files stored·Journal of Accounting Research

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

Abstract

Inventory accounting method, LIFO, FIFO, Tax savings

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References

1961The Theory and Measurement of Business Income 1983Taxes and firm size 1983The economic consequences of accounting choice implications of costly contracting and monitoring 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work 1982The effect of owner versus management control on the choice of accounting methods 1973Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence 1982Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings

Cited by

1991The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons 2006Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory 1992An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks*1999The impact of taxes on the choice of divestiture method 2019How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?

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Details

Year1988

Typearticle

Published1988-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations109

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.2307/2491112

openalex_workW2317074792

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2001

Free cash flow, debt-monitoring and managers' LIFO/FIFO policy choice

1988The LIFO/FIFO Choice: An Asymmetric Information Approach

1993Resolving LIFO Uncertainty: A Theoretical and Empirical Reexamination of 1974-75 LIFO Adoptions and Nonadoptions