The Incremental Information Content of Financial Statement Disclosures: The Case of LIFO Inventory Liquidations
研究财务报表披露是否比汇总盈余数字提供更多信息，以LIFO存货清算为例，发现披露确实具有增量信息含量。
Thomas L. Stober, The Incremental Information Content of Financial Statement Disclosures: The Case of LIFO Inventory Liquidations, Journal of Accounting Research, Vol. 24, Studies on Alternative Measures of Accounting Income (1986), pp. 138-160