Choice of Inventory Accounting Method under IFRS: An Empirical Study from the Perspective of Positive Accounting Theory

This study aims to explore how firm-specific factors influence managers’ choice of inventory accounting methods under international standards/ financial reporting standards (IAS/IFRS) from a positive theory perspective. A total 921 companies 11 different countries are included for the year 2019. Multiple regression is used test impact explanatory variables on method. The results demonstrate that SIZE and CINT FIFO negatively.