IDEAS home Printed from https://ideas.repec.org/r/bla/joares/v23y1985i2p448-467.html

Potential Determinants Of Corporate Inventory Accounting Decisions

Citations

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


Cited by:

  1. Gul, Ferdinand A., 2001. "Free cash flow, debt-monitoring and managers' LIFO/FIFO policy choice," Journal of Corporate Finance, Elsevier, vol. 7(4), pages 475-492, December.
  2. 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.
  3. 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.
  4. Muniandy, Balachandran & Hillier, John, 2015. "Board independence, investment opportunity set and performance of South African firms," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 108-124.
  5. KOCHIYAMA, Takuma & NAKAMURA, Ryosuke, 2014. "Role, Structure, and Determinants of Debt Covenants: Evidence from Japan," Working Paper Series 187, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
  6. Steven C. Hall, 1993. "Determinants Of Goodwill Amortization Period," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 20(4), pages 613-621, June.
  7. Elitzur, R. Ramy & Yaari, Varda, 1995. "Executive incentive compensation and earnings manipulation in a multi-period setting," Journal of Economic Behavior & Organization, Elsevier, vol. 26(2), pages 201-219, March.
  8. 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.
  9. Allison L. Evans, 2008. "Portfolio Manager Ownership and Mutual Fund Performance," Financial Management, Financial Management Association International, vol. 37(3), pages 513-534, September.
  10. Joanne C. Duke & David P. Franz & Herbert G. Hunt, 1995. "An Examination Of Debt‐Equity Proxies Vs. Actual Debt Covenant Restrictions In Accounting Choice Studies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 22(5), pages 615-635, July.
  11. Christian Stadler & Christopher W. Nobes, 2014. "The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 386-421, December.
  12. Peter Harris, 2011. "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 53-67.
  13. Duong, Kiet Tuan & Huynh, Luu Duc Toan & Nguyen, Quan M.P., 2025. "Sanctions and inventories: Evidence from Russian energy firms," Energy Economics, Elsevier, vol. 146(C).
  14. Masahiro Enomoto, 2015. "A Reexamination of Changes in Accounting Policy: Evidence from Japan," Discussion Paper Series DP2015-12, Research Institute for Economics & Business Administration, Kobe University.
  15. Henry Tosi, 2008. "Quo Vadis? Suggestions for future corporate governance research," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(2), pages 153-169, May.
  16. 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.
  17. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.
  18. Darrough, Masako N. & Pourjalali, Hamid & Saudagaran, Shahrokh, 1998. "Earnings management in Japanese companies," The International Journal of Accounting, Elsevier, vol. 33(3), pages 313-334.
  19. A. Rashad Abdel†Khalik & Charles Chi & Dimitrios Ghicas, 1987. "Rationality of executive compensation schemes and real accounting changes," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 32-60, September.
  20. Horng‐Ching Kuo, 1993. "How Do Small Firms Make Inventory Accounting Choices?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 20(3), pages 373-392, April.
  21. Gopal V. Krishnan & Bin Srinidhi & Lixin (Nancy) Su, 2008. "Inventory policy, accruals quality and information risk," Review of Accounting Studies, Springer, vol. 13(2), pages 369-410, September.
  22. Hutchinson, Marion & A Gul, Ferdinand, 2006. "The effects of executive share options and investment opportunities on firms’ accounting performance: Some Australian evidence," The British Accounting Review, Elsevier, vol. 38(3), pages 277-297.
  23. Markarian, Garen & Pozza, Lorenzo & Prencipe, Annalisa, 2008. "Capitalization of R&D costs and earnings management: Evidence from Italian listed companies," The International Journal of Accounting, Elsevier, vol. 43(3), pages 246-267, September.
  24. Stephen J. Dempsey & Herbert G. Hunt & Nicholas W. Schroeder, 1993. "Earnings Management And Corporate Ownership Structure: An Examination Of Extraordinary Item Reporting," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 20(4), pages 479-500, June.
  25. Francis, Jennifer & Smith, Abbie, 1995. "Agency costs and innovation some empirical evidence," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 383-409, April.
  26. Hutchinson, Marion & Gul, Ferdinand A., 2004. "Investment opportunity set, corporate governance practices and firm performance," Journal of Corporate Finance, Elsevier, vol. 10(4), pages 595-614, September.
  27. Yves Mard & Sylvain Marsat, 2011. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Post-Print hal-00650550, HAL.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.