Journal of Accounting Research · 1996 · 46 citations · 17 references
BusinessAccountancyAccountingFinancial AccountingEarnings ReportingFinancial ReportingFinancial StatementsIncome MeasurementIncome Statement AnalysisInventory AccountingFinancial Reporting IncomeIncome Statement AdjustmentIncome Statement ApproachIncome Statement ImpactIncome Statement PreparationIncome Statement QualityInventory Accounting Analysis
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
17
Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses
Quang Vuong · Econometrica · 1989 · 6K citations
Fundamental Information Analysis
Baruch Lev, S. Ramu Thiagarajan · Journal of Accounting Research · 1993 · 1.1K citations