کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7340620 1476150 2012 8 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
New evidence on the incremental information content of earnings reported using the LIFO inventory method
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
New evidence on the incremental information content of earnings reported using the LIFO inventory method
چکیده انگلیسی
This study extends prior research by comparing the relative information quality of LIFO earnings and non-LIFO earnings using updated data and methodology. Results suggest LIFO earnings are incrementally informative independent of tax reporting implications. In addition to shedding light on why the results of prior studies present conflicting evidence about the relative information content of LIFO, these findings are important in light of international accounting standards convergence efforts, under which LIFO is currently prohibited.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 28, Issue 2, December 2012, Pages 235-242
نویسندگان
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