A study on relationship between lower of cost or market and tax

Measuring the value of inventory and cashable assets is one of the issues, which influences on total revenue as well as the amount of tax paid to government. This paper presents an empirical investigation to study the relationship between lower of cost or market (LCM) and tax on 708 selected firms l...

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Bibliographic Details
Main Authors: Hashem Nikoomaram, Hamidreza Vakilifard, Mohamad Owsati
Format: Article
Language:English
Published: Growing Science 2014-07-01
Series:Management Science Letters
Subjects:
Online Access:http://www.growingscience.com/msl/Vol4/msl_2014_175.pdf