haku: @indexterm LIFO METHOD / yhteensä: 60
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| Tekijä: | Hunt, A. Moyer, S. E. Shevlin, T. |
| Otsikko: | Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms |
| Lehti: | Journal of Accounting & Economics
1996 : JUN, VOL. 21:3, p. 339-374 |
| Asiasana: | LIFO METHOD TAXATION EARNINGS |
| Kieli: | eng |
| Tiivistelmä: | Using a sample of LIFO users, we examine the strengths and weaknesses of adopting a simultaneous equations approach to study managers' adjustments of interacting accounting measures that meet multiple objectives. We focus on the importance of considering differences in the costs and the effectiveness of adjusting accounting measures. In addition, we examine managers' objectives in subsequent years and how adjustments' reversals affect those objectives. Although generally consistent with earlier studies of LIFO inventory adjustments, our results indicate that modelling interacting accounting measures, such as other current accurals and depreciation, leads to differing conclusions about the role of taxes. |
SCIMA