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Choice Of Inventory Accounting Methods - Comparative Analyses Of Alternative Hypotheses

Author

Listed:
  • LEE, CWJ
  • HSIEH, DA

Abstract

No abstract is available for this item.

Suggested Citation

  • Lee, Cwj & Hsieh, Da, 1985. "Choice Of Inventory Accounting Methods - Comparative Analyses Of Alternative Hypotheses," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 468-485.
    • Handle: RePEc:bla:joares:v:23:y:1985:i:2:p:468-485
    DOI: http://hdl.handle.net/10.2307/2490821
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    Citations

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    Cited by:

    1. Horiba, Yutaka & Yoshida, Kazuo, 2002. "Determinants of Japanese corporate pension coverage," Journal of Economics and Business, Elsevier, vol. 54(5), pages 537-555.
    2. David A. Guenther & Mark A. Trombley, 1994. "The “LIFO Reserve†and the Value of the Firm: Theory and Empirical Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 433-452, March.
    3. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    4. Rhoda Pierce-Brown & Tony Steele, 1999. "The economics of," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 157-173.
    5. Gary C. Biddle, 1988. "Discussion of “Inventory accounting and earnings/price ratios: A Puzzleâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 389-396, September.
    6. Feng, Cong & Fay, Scott, 2020. "Store Closings and Retailer Profitability: A Contingency Perspective," Journal of Retailing, Elsevier, vol. 96(3), pages 411-433.
    7. Yves Mard, 2006. "Les cessions d'actifs : un moyen de gérer le résultat comptable ?," Post-Print halshs-00558227, HAL.
    8. Elsayed, Khaled & Wahba, Hayam, 2013. "Reinvestigating the relationship between ownership structure and inventory management: A corporate governanceperspective," International Journal of Production Economics, Elsevier, vol. 143(1), pages 207-218.
    9. Dan S. Dhaliwal & David A. Guenther & Mark A. Trombley, 1999. "Inventory Accounting Method and Earnings†Price Ratios," Contemporary Accounting Research, John Wiley & Sons, vol. 16(3), pages 419-436, September.
    10. Brigitte Eierle & Simone Wencki, 2016. "The determinants of capitalising development costs in private companies: evidence from Germany," Journal of Business Economics, Springer, vol. 86(3), pages 259-300, April.
    11. Ting†Peng Liang & John S. Chandler & Ingoo Han & Jinsheng Roan, 1992. "An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 306-328, September.
    12. Chi†Wen Jevons Lee, 1988. "Inventory accounting and earnings/price ratios: A puzzle," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 371-388, September.

    More about this item

    Keywords

    Inventory accounting method; Political costs; Agency costs; Production and investment characteristics;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design

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