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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 ...
Classification Shifting: A Comprehensive Model to Estimate Unexpected Core Earnings
(Indian Institute of Management Ahmedabad, 2013)
McVay (2006) presents evidence that managers inflate core earnings by shifting operating expenses to special items. In this paper, we improve her model to estimate core earnings by controlling for a firm’s fundamental ...
Classification Shifting: Impact of Financial Distress
(Indian Institute of Management Ahmedabad, 2013)
We contribute to the literature on earnings management by the financially troubled firms, and present evidence that the managers of such firms are more likely to inflate core or operating income as compared to the healthy ...