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Misclassification of Cash Flows in India: Impact of Weak Governance
(Indian Institute of Management Ahmedabad, 2013)
We present first evidence that the manipulation of operating cash flows through misclassification is likely to be more common in the countries with weak investor protection and governance. We also show that managers ...
Misclassification of Cash Flows Before Debt Issuance
(Indian Institute of Management Ahmedabad, 2013)