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ArticleDynamic Analysis of Inventory Accounting Choice

Frederick W. Lindahl1989

Article1989

Dynamic Analysis of Inventory Accounting Choice

Frederick W. Lindahl

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

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

Abstract

Inventory accounting method, Inventory accounting changes, Dynamic model, LIFO

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References

1983Limited-dependent and qualitative variables in econometrics 1986The theory and practice of econometrics 1994Qualitative Response Models: A Survey 1979Financial Managemen:t Theory and Practice 1977Foundations of Finance.1984A comparison of inflation forecasts 1988Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO 1984Rational expectations and the smoothing properties of inventories of finished goods

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1989Inventory Accounting Switch and Uncertainty

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2001Free cash flow, debt-monitoring and managers' LIFO/FIFO policy choicearticle · 5 shared references 1989Inventory Accounting Switch and Uncertaintyarticle · 5 shared references 1992An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks*article · 4 shared references 1985Choice of Inventory Accounting Methods: Comparative Analyses of Alternative Hypothesesarticle · 4 shared references 1993Resolving LIFO Uncertainty: A Theoretical and Empirical Reexamination of 1974-75 LIFO Adoptions and Nonadoptionsarticle · 4 shared references 1989Agency, corporate control and accounting methods–the lifo‐fifo choicearticle · 4 shared references

Details

Year1989

Typearticle

Published1989-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations26

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2307/2491232

openalex_workW2328128593

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