Inventory Valuation Differences is a book-tax difference arising from disparities between financial accounting and tax reporting rules in the measurement or method of valuing inventory, such as the use of different cost-flow assumptions (e.g., FIFO vs. LIFO) or lower-of-cost-or-market adjustments.
11
Publications
343
Citations
23
Authors
14
Institutions
Publications per year
2017–2026
2
Parents
Publications
11
Optimal Choice between FIFO and LIFO
Shyam Sunder · Journal of Accounting Research · 1976 · 20 citations
Business, Accountancy, Accounting +15
1–5 of 11
Authors
23
- JC
2
h-index
- GS
2
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- FT
2
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- MF
2
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- RW
2
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1–5 of 23
Institutions
14
University of Maryland, College Park
College Park, United States
2 h-index
2 publications
128 citations
University of Alabama
Tuscaloosa, United States
2 h-index
4 publications
256 citations
York University
Toronto, Canada
1 h-index
1 publications
20 citations
Australian Institute of Business
Adelaide, Australia
1 h-index
1 publications
20 citations
Kogi State University
Dekina, Nigeria
1 h-index
2 publications
22 citations
Texas A&M University
College Station, United States
1 h-index
1 publications
13 citations
Boston College
Boston, United States
1 h-index
1 publications
20 citations
University of Pennsylvania
Philadelphia, United States
1 h-index
1 publications
16 citations
1–8 of 14
Venues
- Contemporary Accounting Research
CAR · 3 publications · 144 citations
3
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- SSRN Electronic Journal
Repository · 2 publications · 33 citations
2
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- Investment Analysts Journal
1 publications · 10 citations
1
h-index
- Mediterranean Journal of Social Sciences
1 publications · 11 citations
1
h-index
- Journal of Accounting Research
JAR · 1 publications · 20 citations
1
h-index
1–5