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| Tekijä: | Niehaus, G. R. |
| Otsikko: | Ownership structure and inventory method choice. |
| Lehti: | Accounting Review
1989 : APR, VOL. 64:2, p. 269-284 |
| Asiasana: | FINANCIAL ACCOUNTING INVENTORIES LIFO METHOD COMPANY OWNERSHIP |
| Kieli: | eng |
| Tiivistelmä: | The paper analyzes the relation between inventory method choice and both managerial ownership and outside ownership concentration. It is hypothesized that a conflict of interest between managers and shareholders may arise over the inventory method choice, and the ownership structure in part determines the solution. For example, when managerial ownership is low/high, the likelihood of LIFO is negatively/ positively related to managerial ownership. |
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