The Year-End LIFO Inventory Purchasing Decision: An Empirical Test.
实证检验了采用后进先出法（LIFO）的企业在年末更可能额外采购存货的预测，并分析了税收对LIFO企业采购政策及销货成本管理的影响。
Abstract Examines analytical models of year-end purchasing decisions of a last in, first out (LIFO) firm. Prediction that LIFO firms are more likely to purchase extra inventory at year-end than first in, first out (FIFO) firms; Effect of taxes on the inventory purchasing policy of LIFO firms; Cost of goods sold management.