The study examines the effect of earnings management by classification shifting on firm success, focusing on the survival of newly listed firms. We argue that shifting income-decreasing expenses from core to special items should negatively associate with future operating performance because of...

This study investigates into the real consequences of earnings management by classification shifting via examining its effect on corporate investment efficiency. The underlying expectation is that the way of reporting different items of profit within the income statement should induce...

This Appendix reports results on several additional analyses conducted in order to lend support to and extend our baseline finding presented in the above-mentioned paper. These involve the use of an alternative method of measuring CS, an alternative method to measure investment opportunities,...