Compares fifo and lifo accounting choices in firms, indicating tax savings influence policy decisions.
Provides additional evidence on factors influencing inventory accounting choice in the United States. Comparison of firms using first in, first out (FIFO) and last in, first out (LIFO) inventory accounting methods; Study design and specification of variables; Effect of potential tax savings on inventory accounting policy choice.
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Cushing et al. (1992) studied this question.
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