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Accrual-based earnings management and regulation : a literature review
Greusard, Olivier - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 4, pp. 539-580
Persistent link: https://www.econbiz.de/10013470012
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The effect of classification shifting on analyst forecast accuracy : evidence from Japan
Chae, Soo-Joon; Nakano, Makoto - In: Hitotsubashi journal of commerce & management 49 (2015) 1, pp. 25-35
Persistent link: https://www.econbiz.de/10011547128
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Earnings management constraints and classification shifting
Abernathy, John L.; Beyer, Brooke; Rapley, Eric T. - In: Journal of business finance & accounting : JBFA 41 (2014) 5/6, pp. 600-626
Persistent link: https://www.econbiz.de/10010404058
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Managerial ability and special items
Nichols, Linda; Sun, Li - In: International journal of revenue management : IJRM 11 (2020) 3, pp. 190-212
Persistent link: https://www.econbiz.de/10012521647
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The valuation of discontinued operations and its effect on classification shifting
Kaplan, Steven E.; Kenchington, David G.; Wenzel, Brian S. - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 291-311
Persistent link: https://www.econbiz.de/10012297256
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Internal corporate governance and classification shifting practices : an analysis of U.K. corporate behavior
Zalata, Alaa; Roberts, Clare B. - In: Journal of accounting, auditing & finance 31 (2016) 1, pp. 51-78
Persistent link: https://www.econbiz.de/10011429519
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CFO tenure and classification shifting : evidence from China
Liu, Xiaoxia; Yang, Jinyun; Di, Ran; Li, Minghui - In: Emerging markets, finance and trade : EMFT 58 (2022) 6, pp. 1578-1589
Persistent link: https://www.econbiz.de/10013190169
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Do CEO social connections promote corporate malpractices? : evidence from classification shifting
Malikov, Kamran; Gaia, Silvia - In: Accounting forum 46 (2022) 4, pp. 369-393
Persistent link: https://www.econbiz.de/10013555097
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A comparative analysis of real and accrual earnings management around initial public offerings under different regulatory environments
Alhadab, M.; Clacher, I.; Keasey, Kevin - In: Journal of business finance & accounting : JBFA 43 (2016) 7/8, pp. 849-871
Persistent link: https://www.econbiz.de/10011627649
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Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?
Omonuk, Joseph B.; Dodor, Jean Baptiste Koffi - In: International journal of economics and accounting : IJEA 7 (2016) 2, pp. 101-115
Persistent link: https://www.econbiz.de/10011636117