Predictors of revenue shifting and expense shifting : evidence from an emerging economy
Year of publication: |
2023
|
---|---|
Authors: | Bansal, Manish ; Kumar, Ashish ; Bhattacharyya, Asit ; Bashir, Hajam Abid |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 19.2023, 1, p. 1-28
|
Subject: | Classification shifting | Earnings management | Expense shifting | Revenue shifting |
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