Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO

Applied Nonparametric Statistics

1991 • 5,126 citations

The Theory and Measurement of Business Income

1961 • 990 citations

Taxes and firm size

1983 • 805 citations

The economic consequences of accounting choice implications of costly contracting and monitoring

1983 • 796 citations

Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work

1974 • 301 citations

The effect of owner versus management control on the choice of accounting methods

1982 • 275 citations

Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence

1973 • 158 citations

Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings

1982 • 121 citations

Obustness of Some Procedures for the Two-Sample Location Problem

1964 • 116 citations

The Market's Response to the 1974 LIFO Adoptions

1982 • 105 citations

Potential Determinants of Corporate Inventory Accounting Decisions

1985 • 94 citations

Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy

1980 • 89 citations

The Effect of LIFO-Switching and Firm Ownership on Executives' Pay

1985 • 82 citations

The LIFO/FIFO Decision

1983 • 81 citations

Choice of Inventory Accounting Methods: Comparative Analyses of Alternative Hypotheses

1985 • 68 citations

Understanding accounting changes in an efficient market: evidence of differential reaction

1977 • 24 citations

Firm Size Effects and the Association between Excess Returns and LIFO Tax Savings

1986 • 22 citations

New Evidence on LIFO Adoptions: The Effects of More Precise Event Dates

1987 • 18 citations

Marginal Gains in Accuracy of Valuation from Increasingly Specific Price Indexes: Empirical Evidence for the U.S. Economy

1983 • 18 citations

Inflation, Taxes, and Optimal Inventory Policies

1985 • 15 citations

LIFO-FIFO, Accounting Ratios and Market Risk

1974 • 12 citations

Analyst Forecast Errors and Stock Price Behavior Near the Earnings Announcement Dates of LIFO Adopters

1988 • 8 citations

Discussion of Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work

1974 • 6 citations

Discussion of Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy

1980 • 2 citations

Discussion of Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy

1980 • 1 citations