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Gross profit manipulation through classification shifting
(Elsevier, 2018-09-29)
The existing research on classification shifting has examined the manipulation of core earnings through shifting of core expenses to special items keeping the GAAP earnings constant. We examine the manipulation of gross ...
Stewardship value of income statement classification: an empirical examination
(Sage Publications, 2018-08-16)
This study investigates the use of earnings components in setting CEO compensation and explores how persistence and controllability affect it. The results indicate that compensation committees do accord differential treatment ...
Earnings management strategies during financial distress
(IUP Journal of Accounting Research & Audit Practices, 2018-07)