Nagar, Neerav; Sen, Kaustav - In: Accounting Research Journal 30 (2017) 2, pp. 205-223
misclassification of operating expenses as income-decreasing special items. Design/methodology/approach This sample comprises firms in … items. Specifically, core expenses are shifted to income-decreasing special items like goodwill impairments, settlement … meet or beat earnings benchmarks. They do so by misclassifying core or operating expenses as income-decreasing special …