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

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References

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2006Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory94 cited
1999The impact of taxes on the choice of divestiture method71 cited
1992An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks*71 cited
2019How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?70 cited
2001Free cash flow, debt-monitoring and managers' LIFO/FIFO policy choice65 cited

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1988The LIFO/FIFO Choice: An Asymmetric Information Approach63 cited

1993Resolving LIFO Uncertainty: A Theoretical and Empirical Reexamination of 1974-75 LIFO Adoptions and Nonadoptions61 cited

2023Tax authority monitoring and corporate information disclosure quality in China57 cited

2005Incentives for Efficient Inventory Management: The Role of Historical Cost37 cited

1995Accounting standards and national tax laws: The IASC and the ban on LIFO36 cited

1989Dynamic Analysis of Inventory Accounting Choice26 cited

2015Implementación de norma internacional de inventarios en Colombia24 cited

2000Incentives for Efficient Inventory Management: The Role of Historical Cost23 cited

2011Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice23 cited

2021Impact of Tax Benefits and Earnings Management on Capital structures Across V4 Countries21 cited