Concepedia

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

Nicholas Dopuch, Morton Pincus

Journal of Accounting Research · 1988 · 113 citations · 17 references

Concepts

BusinessAccountancyAccountingCorporate TaxationManagerial AccountingTax AccountingFinancial ReportingInventory AccountingTax Accounting For InventoryAccounting Method ChoiceFifo OrderingInventory Accounting AnalysisTax Reporting Under United States Generally Accepted Accounting Principles

Abstract

Inventory accounting method, LIFO, FIFO, Tax savings

References

17

Applied Nonparametric Statistics

Patricia J. Wozniak, Wayne W. Daniel · Technometrics · 1991 · 5K citations

Natural Sciences, Mathematics, Statistics +7

Taxes and firm size

Jerold L. Zimmerman · Journal of Accounting and Economics · 1983 · 847 citations

Public Affairs, Business Economics, Economics +9

The economic consequences of accounting choice implications of costly contracting and monitoring

Robert W. Holthausen, Richard Leftwich · Journal of Accounting and Economics · 1983 · 795 citations

Business, Accountancy, Economics +16

Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work

Nicholas J. Gonedes, Nicholas Dopuch · Journal of Accounting Research · 1974 · 295 citations

Business, Accountancy, Accounting +17

The effect of owner versus management control on the choice of accounting methods

Dan S. Dhaliwal, Gerald L. Salamon, E. Dan Smith · Journal of Accounting and Economics · 1982 · 269 citations

Business, Accountancy, Accounting +12