Evidence on the Determinants of Inventory Accounting Policy Choice.
研究美国企业选择先进先出法或后进先出法存货会计方法的影响因素，重点分析潜在节税效应，为理解会计政策选择提供实证证据。
Abstract Provides additional evidence on factors influencing inventory accounting choice in the United States. Comparison of firms using first in, first out (FIFO) and last in, first out (LIFO) inventory accounting methods; Study design and specification of variables; Effect of potential tax savings on inventory accounting policy choice.