A Comment on "The Effects of the Thor Power Tool Decision on the LIFO/FIFO Choice"
评论了Halperin和Lanen在1987年《会计评论》上关于Thor Power Tool判决影响LIFO/FIFO选择的文章，指出该判决导致税法变化，并使用了Fisher精确检验和行业分类代码。
Abstract Comments on the article `The Effect of the Thor Power Tool Decision on the LIFO/FIFO Choice,' by R.M. Halperin and W.N. Lanen published in the April 1987 issue of `The Accounting Review.' Change in the tax law resulting from the Supreme Court's decision in the Thor Power Tool Co. v. Comm; Fisher's Exact Test; Dependency on Standard Industry Classification code 3714.