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- Title
Investor Reaction to Disclosures of 1974-75 LIFO Adoption Decisions.
- Authors
Jennings, Ross; Mest, David P.
- Abstract
Presents the findings of the tests for stock price response to disclosure of 1974 last in, first out (LIFO) inventory accounting decisions by adopting and non-adopting firms in the United States. Model of stock price change upon a firm's disclosure of a LIFO decision; Model and research design; Identification of disclosure interval; Estimates of LIFO adoption probabilities.
- Subjects
UNITED States; INVENTORY accounting; LAST in, first out (Accounting); STOCK prices; MATHEMATICAL models
- Publication
Accounting Review, 1992, Vol 67, Issue 2, p337
- ISSN
0001-4826
- Publication type
Article