عنوان مقاله [English]
The goal of this paper is to study the firm manager’s accounting choices (inventory case), underling financial statement, in different industries in Tehran stock exchange. The main question of this article is whether similarities of activities among firms in one industry lead to apply similar methods in inventory accounting or not. In the literature, firms in a special industry use similar accounting methods, because they have similar operation and they produce similar goods. In contrast to the theory is the opportunistic theory which asserts that firms managers, as a result of the contracts that exist between them and their firms and among their firm and other interested parties, have incentives to use accounting methods in the ways other than fairness reporting. In this paper we test the hypothesis regard to inventory case in sixteen industries in Tehran exchange securities. Testing the hypothesis requires using of H test. The results show that our hypothesis is rejected in only five industries. The result approves that the standard setting bodies must consider industry special standards.