IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v5y1988i1p389-396.html
   My bibliography  Save this article

Discussion of “Inventory accounting and earnings/price ratios: A Puzzleâ€

Author

Listed:
  • GARY C. BIDDLE

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:wly:coacre:v:5:y:1988:i:1:p:389-396
    DOI: 10.1111/j.1911-3846.1988.tb00711.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1911-3846.1988.tb00711.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1911-3846.1988.tb00711.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Biddle, Gc, 1980. "Discussion Of Accounting Methods And Management Decisions - The Case Of Inventory Costing And Inventory Policy - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 292-295.
    2. Brown, Rm, 1980. "Short-Range Market Reaction To Changes To Lifo Accounting Using Preliminary Earnings Announcement Dates," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 38-63.
    3. Biddle, Gc, 1980. "Accounting Methods And Management Decisions - The Case Of Inventory Costing And Inventory Policy," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 235-280.
    4. Eggleton, Irc & Penman, Sh & Twombly, Jr, 1976. "Accounting Changes And Stock-Prices - Examination Of Selected Uncontrolled Variables," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 66-88.
    5. Ricks, We, 1982. "The Markets Response To The 1974 Lifo Adoptions," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 367-387.
    6. Sunder, S, 1973. "Relationship Between Accounting Changes And Stock Prices - Problems Of Measurement And Some Empirical-Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 1-45.
    7. 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.
    8. Hunt, Hg, 1985. "Potential Determinants Of Corporate Inventory Accounting Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 448-467.
    9. Biddle, Gc & Lindahl, Fw, 1982. "Stock-Price Reactions To Lifo Adoptions - The Association Between Excess Returns And Lifo Tax Savings," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 551-588.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Woon†Oh Jung, 1989. "Strategic choice of inventory accounting methods," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 1-25, September.
    2. Keune, Marsha B. & Keune, Timothy M. & Quick, Linda A., 2017. "Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research," Journal of Accounting Literature, Elsevier, vol. 39(C), pages 52-81.
    3. 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.
    4. Pincus, Morton, 1997. "Stock price effects of the allowance of LIFO for tax purposes," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 283-308, November.
    5. Michael Ettredge & Jeong Youn Kim, 1994. "Dividend behavior surrounding LIFO adoption," Review of Financial Economics, John Wiley & Sons, vol. 4(1), pages 39-53, September.
    6. Joseph Aharony & Sasson Bar†Yosef, 1987. "Tests of the impact of LIFO adoption on stockholders: A stochastic dominance approach," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 430-444, March.
    7. 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.
    8. Benzion Barlev & Dov Fried & Joshua Livnat, 1986. "Economic and financial reporting effects of inventory tax allowances," Contemporary Accounting Research, John Wiley & Sons, vol. 2(2), pages 288-310, March.
    9. Patricia J. Hughes & Eduardo S. Schwartz & Anjan V. Thakor, 2004. "Continuous Signaling Within Partitions: Capital Structure and the FIFO/LIFO Choice," Finance 0411054, University Library of Munich, Germany.
    10. 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.
    11. Riana Iren RADU & Iuliana Oana MIHAI & Andrei-Mirel FLOREA, 2018. "Challenges and Limits of the Criminal Judicial Accounting Expertise. Analysis of the Expertise Effects upon the Criminal Cases," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 171-182.
    12. Bowen, Robert M. & DuCharme, Larry & Shores, D., 1995. "Stakeholders' implicit claims and accounting method choice," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 255-295, December.
    13. Vergoossen, R.G.A., 1990. "Accounting changes and the use of financial information," Serie Research Memoranda 0094, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    14. Daniel, Kent & Hirshleifer, David & Teoh, Siew Hong, 2002. "Investor psychology in capital markets: evidence and policy implications," Journal of Monetary Economics, Elsevier, vol. 49(1), pages 139-209, January.
    15. Hunt, Alister & Moyer, Susan E. & Shevlin, Terry, 1996. "Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 339-374, June.
    16. Byung T. Ro, 1989. "Earnings news and the firm size effect," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 177-195, September.
    17. Oliver Chan & Alfred Ka Chun Ma, 2016. "Stochastic cost flow system for stock markets with an application in behavioral finance," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., vol. 3(04), pages 1-32, December.
    18. S. P. Kothari & Charles Wasley, 2019. "Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years," Journal of Accounting Research, Wiley Blackwell, vol. 57(5), pages 1117-1159, December.
    19. Diogo Batista da SIlva & António Cerqueira & Elísio Brandão, 2017. "Earnings Management Dynamics in Portuguese Listed Firms," FEP Working Papers 587, Universidade do Porto, Faculdade de Economia do Porto.
    20. François Aubert, 2005. "L'Impact Des Changements De Méthodes Comptables Sur Les Rentabilites Boursieres," Post-Print halshs-00581111, HAL.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:5:y:1988:i:1:p:389-396. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.