INFLATION, TAXES, AND OPTIMAL INVENTORY POLICIES

被引：11

作者：

BIDDLE, GC ^{[1
]}

KIPPMARTIN, R ^{[1
]}

机构：

[1] UNIV CHICAGO,CHICAGO,IL 60637

来源：

JOURNAL OF ACCOUNTING RESEARCH | 1985年 / 23卷 / 01期

关键词：

D O I：

10.2307/2490907

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：57 / 83

页数：27

共 23 条

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Harris, Theodore ;

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[3] ACCOUNTING METHODS AND MANAGEMENT DECISIONS - THE CASE OF INVENTORY COSTING AND INVENTORY POLICY [J].

BIDDLE, GC .

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[4] STOCK-PRICE REACTIONS TO LIFO ADOPTIONS - THE ASSOCIATION BETWEEN EXCESS RETURNS AND LIFO TAX SAVINGS [J].

BIDDLE, GC ;

LINDAHL, FW .

JOURNAL OF ACCOUNTING RESEARCH, 1982, 20 (02) :551-588

[5]

BIDDLE GC, 1983, OPTIMAL STOCHASTIC I

[6]

BIDDLE GC, 1983, OPTIMAL INVENTORY OR

[7]

BUTTERS JK, 1949, INVENTORY ACCOUNTING

[8] OPTIMAL INVENTORY ORDERING POLICY WITH TAX PAYMENTS UNDER FIFO AND LIFO ACCOUNTING SYSTEMS [J].

COHEN, MA ;

PEKELMAN, D .

MANAGEMENT SCIENCE, 1979, 25 (08) :729-743

[9] OPTIMAL INVENTORY ORDER POLICY FOR A FIRM USING THE LIFO INVENTORY COSTING METHOD [J].

COHEN, MA ;

HALPERIN, R .

JOURNAL OF ACCOUNTING RESEARCH, 1980, 18 (02) :375-389

[10]

Copeland T., 1983, FINANCIAL THEORY COR

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