THE TAXABLE AND BOOK INCOME MOTIVATIONS FOR A LIFO LAYER LIQUIDATION

Ds Dhaliwal, M Frankel and R Trezevant

Journal of Accounting Research, 1994, vol. 32, issue 2, 278-289

Keywords: LIFO Liquidation; Tax incentives; Debt covenants; Inventory valuation (search for similar items in EconPapers)
JEL-codes: G31 G32 H25 M41 (search for similar items in EconPapers)
Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:32:y:1994:i:2:p:278-289

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DOI: 10.2307/2491286

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