search query: @author Kuo, H.-C. / total: 1
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| Author: | Kuo, H.-C. |
| Title: | How do small firms make inventory accounting choices? |
| Journal: | Journal of Business Finance and Accounting
1993 : APR, VOL. 20:3, p. 373-392 |
| Index terms: | SMALL BUSINESS INVENTORY CONTROL ACCOUNTING POLICY FINANCIAL RISK |
| Language: | eng |
| Abstract: | In the past, the attention of studies on inventory method choices has invariably been focused on large firms' motivations to use LIFO. Small firms' inventory accounting decisions are different from those of large firms due to the fact that there are differences in financial reporting considerations. This study examines small firms' inventory accounting choices from the perspective of three major factors (firm size, risk, and managerial ownership). It was found that firm size, financial risk, and the interaction effect between financial risk and business risk are significantly correlated with the LIFO choice for small firms. |
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