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Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms

Journal of accounting & economics, 1996-06, Vol.21 (3), p.339-374 [Peer Reviewed Journal]

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Title:
Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms
Author: Hunt, Alister ; Moyer, Susan E. ; Shevlin, Terry
Subjects: Accounting ; Accounting procedures ; Corporate income tax ; Earnings management ; Earnings per share ; Economic models ; Financial reporting ; LIFO ; Organization ; Simultaneous equations ; Statistical analysis ; Studies ; Tax trade-offs
Is Part Of: Journal of accounting & economics, 1996-06, Vol.21 (3), p.339-374
Description: Using a sample of LIFO users, we examine the strengths and weaknesses of adopting a simultaneous equations approach to study managers' adjustments of interacting accounting measures that meet multiple objectives. We focus on the importance of considering differences in the costs and the effectiveness of adjusting accounting measures. In addition, we examine managers' objectives in subsequent years and how adjustments' reversals affect those objectives. Although generally consistent with earlier studies of LIFO inventory adjustments, our results indicate that modelling interacting accounting measures, such as other current accruals and depreciation, leads to differing conclusions about the role of taxes.
Publisher: Amsterdam: Elsevier B.V
Language: English
Identifier: ISSN: 0165-4101
EISSN: 1879-1980
DOI: 10.1016/0165-4101(96)00422-3
CODEN: JAECDS
Source: Alma/SFX Local Collection
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