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Investor protection and cash flow misclassification
(Indian Institute of Management Ahmedabad, 2015)
Research Question/Issue: We analyze whether cash flow misclassification is likely to be higher in the countries with weak investor protection. We also test whether managers use different strategies to misclassify cash ...
Firm life cycle and real - activity based earnings management
(Indian Institute of Management Ahmedabad, 2015-12-15)
We examine real-activity based earnings management, i.e., cuts in discretionary innovation/marketing spending and overproduction for meeting the earnings benchmark of avoiding losses across firms’ life cycle. We use the ...