Article1996

Does LIFO Inventory Accounting Improve the Income Statement at the Expense of the Balance Sheet?

Ross G. Jennings · Paul J. Simko · Robert B. Thompson

41 citations0/0 files storedJournal of Accounting Research

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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Ross Jennings, Paul J. Simko, Robert B. Thompson II, Does LIFO Inventory Accounting Improve the Income Statement at the Expense of the Balance Sheet?, Journal of Accounting Research, Vol. 34, No. 1 (Spring, 1996), pp. 85-109

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1994Accounting earnings and cash flows as measures of firm performance 1993Fundamental Information Analysis 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.1994Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites 1986An Empirical Investigation of Pension Fund Property Rights.1996THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES 1992Disaggregated Accounting Data as Explanatory Variables for Returns 1975Replacement Cost Accounting.

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