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The Incremental Information-Content Of Financial Statement Disclosures - The Case Of Lifo Inventory Liquidations

Author

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  • STOBER, TL

Abstract

No abstract is available for this item.

Suggested Citation

  • Stober, Tl, 1986. "The Incremental Information-Content Of Financial Statement Disclosures - The Case Of Lifo Inventory Liquidations," Journal of Accounting Research, Wiley Blackwell, vol. 24, pages 138-160.
  • Handle: RePEc:bla:joares:v:24:y:1986:i::p:138-160
    DOI: http://hdl.handle.net/10.2307/2490734
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    Citations

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    Cited by:

    1. Nasser A. Spear, 1994. "The Stock Market Reaction to the Reserve Quantity Disclosures of U.S. Oil and Gas Producers," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 381-404, June.
    2. Gary C. Biddle & Gim S. Seow & Andrew F. Siegel, 1995. "Relative versus Incremental Information Content," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 1-23, September.
    3. Karen C. Castro-González, 2012. "Information Content Of Changes In Pension Plan Funding Status And Long-Term Debt," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(1), pages 1-14.
    4. S. P. Kothari & Charles Wasley, 2019. "Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years," Journal of Accounting Research, Wiley Blackwell, vol. 57(5), pages 1117-1159, December.

    More about this item

    Keywords

    Information Content; Disclosures; LIFO Liquidation; Inventory valuation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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