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| Author: | Bao, B. Bao, D. |
| Title: | LIFO adoption: a technology diffusion analysis. |
| Journal: | Accounting, Organizations and Society
1989 : VOL. 14:4, p. 303-319 |
| Index terms: | LIFO METHOD ACCOUNTING SYSTEMS |
| Language: | eng |
| Abstract: | A study, based on a technology-diffusion approach, related to the LIFO adoption process and decisions, and interactions with investors, creditors, public and other firms, drawn from COMPUSTAT tape, including firms that trade their stocks on major exchanges. Framework. Prior research: sociological studies. Technology diffusion process models. The sample and analyses. Subperiod analysis. Nine Tables and two Figures illustrate the study of LIFO adoption. |
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