The LIFO Pooling Decision: Some Empirical Results from Accounting Practice.
研究了美国企业管理者在合并后进先出法存货池时的决策，发现税务动机促使企业减少池数以抵消存货变动，而财务报告中的配比原则对此缺乏明确指导。
Abstract This article focuses on managerial decisions involved in pooling last-in-first-out (LIFO) inventories in the U.S. The financial reporting justification for the LIFO pooling decision is based on matching. The matching principle offers virtually no concrete guidance about LIFO pooling. For income tax purposes, practitioners generally recommend that companies try to minimize the number of LIFO pools. The use of fewer pools allows inventory reductions of some items to be offset by inventory increases in others.