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題名 How Do Small Firms Make Inventory Accounting Choices
作者 郭弘卿
Kuo, Horng-Ching
貢獻者 會計系
日期 1993-04
上傳時間 19-Feb-2014 16:54:49 (UTC+8)
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]
關聯 Journal of Bussiness Finance and Accounting, 20(3), 373-392
資料類型 article
dc.contributor 會計系en_US
dc.creator (作者) 郭弘卿zh_TW
dc.creator (作者) Kuo, Horng-Chingen_US
dc.date (日期) 1993-04en_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), 373-392en_US
dc.title (題名) How Do Small Firms Make Inventory Accounting Choicesen_US
dc.type (資料類型) articleen