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Author: | Craig, D. Johnson, G. Joy, M. |
Title: | Accounting methods and P/E ratios. |
Journal: | Financial Analysts' Journal
1987 : MAR/APR, VOL. 43:2, p. 41-45 |
Index terms: | PRICE EARNINGS RATIOS ACCOUNTING PRINCIPLES LIFO METHOD INVENTORIES FINANCIAL ANALYSIS |
Language: | eng |
Abstract: | A review of the association between accounting choice and price-earnings ratios, LIFO versus FIFO inventory accounting, depreciation and investment tax credit, financial variables controlled for dividends, growth, beta and firm size, the higher price-earnings of companies that chose LIFO inventory, and valuation model. Two Tables are given. |
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