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Gross Profit Manipulation: Impact of Product Market Competition
(Indian Institute of Management, Ahmedabad, 2013)
This study presents first evidence on the misclassification of income statement items by mangers in order to inflate gross profits. Specifically, managers classify costs of goods sold as other operating expenses thereby ...
Does good corporate governance constrain cash flow manipulation? evidence from India
(Emerald Group Publishing Ltd., 2016)
Purpose: The purpose of this paper is to examine whether firm-level corporate governance measures and regulatory reforms constrain manipulation of operating cash flows, an important firm performance indicator. Design/met ...
Classification shifting: Impact of firm life cycle
(Indian Institute of Management Ahmedabad, 2016-03-04)
Purpose - This paper examines whether firms in the decline stage of life cycle manipulate core or operating income through misclassification of operating expenses as income-decreasing special items. Design/methodology/approach ...
Earnings management strategies during financial distress
(Indian Institute of Management Ahmedabad, 2016-02-11)
We examine whether financial distress and its severity have a role to play in managers’ decisions with respect to the choice of earnings management strategies. Our results suggests that firms in initial stages of distress ...
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 ...
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 ...
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 ...
Misclassification of Cash Flows Before Debt Issuance
(Indian Institute of Management Ahmedabad, 2013)
Misclassification of Special Items
(Indian Institute of Management Ahmedabad, 2013)