Identifying the firm's characteristics affecting the choice of inventory valuation methods

Author:

Arcelus F.J.,Trenholm B.A.

Publisher

Elsevier BV

Subject

Industrial and Manufacturing Engineering,Management Science and Operations Research,Economics and Econometrics,General Business, Management and Accounting

Reference14 articles.

1. Accounting methods and management decisions: The case of inventory costing and inventory policy;Biddle;Journal of Accounting Research,1980

2. The LIFO/FIFO decision;Morse;Journal of Accounting Research,1983

3. Accounting Trends and Techniques;American Institute of Certified Public Accountants (AICPA),1988

4. Taking stock of inventory accounting choices;Biddle;The Wall Street Journal,1982

5. For some companies, FIFO accounting makes sense;Granof;The Wall Street Journal,1982

Cited by 3 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. The Effects of Labour on Accounting Choice in Canada;Canadian Accounting Perspectives;2003-11

2. International Trade and Accounting Policy Choice: Theory and Canadian Evidence;The International Journal of Accounting;1999-10

3. A test of the firm characteristics hypothesis for LIFO choice of Canadian firms;Journal of International Accounting, Auditing and Taxation;1999-01

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