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Earnings management in India: managers' fixation on operating profits
(Elsevier Ltd, 2016)
We present evidence that the managers of Indian firms fixate on operating profits, and thus manage such earnings. Specifically, they shift operating expenses to income-decreasing special items in order to inflate operating ...
Earnings management strategies during financial distress
(IUP Journal of Accounting Research & Audit Practices, 2018-07)
Do financially distressed firms misclassify core expenses?
(Emerald Publishing, 2017)
Purpose – This paper aims to examine whether financially distressed firms manipulate core or operating
income through the misclassification of operating expenses as income-decreasing special items.
Design/methodology/approach ...