| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | 郭弘卿 | zh_TW |
| dc.creator (作者) | Kuo, Horng-Ching | en_US |
| dc.date (日期) | 1993-04 | en_US |
| dc.date.accessioned | 19-Feb-2014 16:54:49 (UTC+8) | - |
| dc.date.available | 19-Feb-2014 16:54:49 (UTC+8) | - |
| dc.date.issued (上傳時間) | 19-Feb-2014 16:54:49 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/64032 | - |
| dc.description.abstract (摘要) | On various occasions, multiple accounting choices exist to account for a specific financial statement item, while these choices all fall within the realm of GAAP. Business firms choose a particular method from among these alternatives that best serves their needs. The accounting choice can be made to fulfill the needs of either enhancing the welfare of the company or maximizing the welfare of management. Numerous studies have been undertaken concerning accounting policy choices. Thus far, attention of these studies has invariably been focused on the effect of the choice on larger firms. Obviously, there are differences between large and small firms in terms of considerations involved in making accounting choices. These differences could eventually lead to different determinants of accounting choices. This study attempts to examine these determinants of inventory accounting choices from the perspective of small firms. <BR> The paper is organized as follows. The next section considers the differences in financial reporting considerations between small and large firms. The third section reviews relevant literature and recent research findings. The fourth section describes the sample selection and data collection procedures. The methodology used and the empirical results are discussed in the fifth and sixth sections. The final section contains the conclusions of the study. [ABSTRACT FROM AUTHOR] | en_US |
| dc.format.extent | 5270834 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Journal of Bussiness Finance and Accounting, 20(3), 373-392 | en_US |
| dc.title (題名) | How Do Small Firms Make Inventory Accounting Choices | en_US |
| dc.type (資料類型) | article | en |
