Does LIFO inventory accounting improve the income statement at the expense of the balance sheet
暂无分享,去创建一个
[1] L. Revsine. Replacement cost accounting , 1973 .
[2] Robert B. Thompson,et al. THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES , 1996 .
[3] H. White. A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity , 1980 .
[4] L. Daley. The valuation of reported pension measures for firms sponsoring defined benefit plans , 1982 .
[5] Mary E. Barth. FAIR VALUE ACCOUNTING: EVIDENCE FROM INVESTMENT SECURITIES AND THE MARKET VALUATION OF BANKS , 1994 .
[6] Disaggregated Accounting Data as Explanatory Variables for Returns , 1992 .
[7] George Foster. Valuation Parameters of Property-Liability Companies , 1977 .
[8] W. W. Muir,et al. Regression Diagnostics: Identifying Influential Data and Sources of Collinearity , 1980 .
[9] Senyo Tse. Attributes of industry, industry segment and firm-specific information in security valuation* , 1989 .
[10] Q. Vuong. Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses , 1989 .
[11] Patricia M. Dechow. Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals , 1994 .
[12] John R. M. Hand. Resolving Lifo Uncertainty - A Theoretical And Empirical Reexamination Of 1974-75 Lifo Adoptions And Nonadoptions , 1993 .
[13] B. Lev,et al. Fundamental Information Analysis , 1993 .
[14] Wayne R. Landsman,et al. AN EMPIRICAL INVESTIGATION OF PENSION FUND PROPERTY RIGHTS , 1986 .
[15] T. Stober,et al. The Incremental information content of financial statement disclosures : the case of LIFO inventory liquidations , 1986 .
[16] Mary E. Barth,et al. Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites , 1994 .
[17] David A. Guenther,et al. The “LIFO Reserve” and the Value of the Firm: Theory and Empirical Evidence , 1994 .
[18] Sok-Hyon Kang. A CONCEPTUAL-FRAMEWORK FOR THE STOCK-PRICE EFFECTS OF LIFO TAX BENEFITS , 1993 .