Business strategy and classification shifting: Indian evidence
Purpose This study aims to investigate the impact of business strategy on the classification
shifting practices of Indian firms. Design/methodology/approach The study considered cost …
shifting practices of Indian firms. Design/methodology/approach The study considered cost …
Do Indian firms engage in classification shifting to report inflated core earnings?
Purpose The authors aim at investigating different forms of classification shifting (CS). CS is
a novel form of earnings management under which managers misclassify income statement …
a novel form of earnings management under which managers misclassify income statement …
The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
Purpose This paper aims to examine the relationship between audit characteristics (ACs)
and audit fees on classification shifting (CS) among German-listed non-financial firms …
and audit fees on classification shifting (CS) among German-listed non-financial firms …
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy
Prior literature established that managers engage in Revenue Shifting (RS) and Expense
Shifting (ES) with an intent to report favourable operating performance; our paper extends …
Shifting (ES) with an intent to report favourable operating performance; our paper extends …
The impact of board characteristics on classification shifting: evidence from Germany
Purpose This paper aims to examine the relationship between board characteristics (BCs)
on classification shifting (CS) among listed non-financial German firms …
on classification shifting (CS) among listed non-financial German firms …
Corporate codes of ethics, national culture, and earnings discretion: International evidence
This study examines the role of codes of ethics in reducing the extent to which managers act
opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the …
opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the …
Managing earnings using classification shifting: UK evidence
AM Zalata, C Roberts - Journal of International Accounting, Auditing and …, 2017 - Elsevier
This study examines whether UK companies engage in classification shifting in the post
IFRS era. While IFRS were issued to improve the quality of accounting practices and provide …
IFRS era. While IFRS were issued to improve the quality of accounting practices and provide …
Misclassifying core expenses as special items: Cost of goods sold or selling, general, and administrative expenses?
Y Fan, X Liu - Contemporary Accounting Research, 2017 - Wiley Online Library
Prior studies of classification shifting in the income statement conclude that managers
misclassify core expenses as special items to inflate reported core earnings (McVay 2006; …
misclassify core expenses as special items to inflate reported core earnings (McVay 2006; …
Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries vis a vis Eastern EU countries
EC Mamatzakis, L Neri, A Russo - Journal of Accounting & …, 2023 - emerald.com
Purpose This study aims to examine the impact of national culture on classification shifting in
Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the …
Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the …
Gross profit manipulation through classification shifting
SH Poonawala, N Nagar - Journal of Business Research, 2019 - Elsevier
The existing research on classification shifting has examined the manipulation of core
earnings through shifting of core expenses to special items keeping the GAAP earnings …
earnings through shifting of core expenses to special items keeping the GAAP earnings …