Browsing Journal Articles by Author "Nagar, Neerav"
Now showing items 1-10 of 10
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Do Big 4 auditors limit classification shifting? evidence from India
Nagar, Neerav; Desai, Naman; Jacob, Joshy (Elsevier, 2021-01-20)Extant research suggests that Big 4 auditors compared to non-Big 4 auditors act as a superior deterrent to accrual-based earnings management. We extend this research to another form of earnings management, classification ... -
Do financially distressed firms misclassify core expenses?
Nagar, Neerav; Sen, Kaustav (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 ... -
Does financial reporting quality vary across firm life cycle?
Krishnan, Gopal V.; Myllymäki, Emma-Riikka; Nagar, Neerav (Journal of Business Finance and Accounting, 2020-10-28)This study provides empirical evidence that across firm life cycle there is considerable variation in financial reporting quality. Specifically, the focus is on matching quality captured by the contemporaneous correlation ... -
Does good corporate governance constrain cash flow manipulation? evidence from India
Nagar, Neerav; Raithatha, M. (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 ... -
Earnings management in India: managers' fixation on operating profits
Nagar, Neerav; Sen, Kaustav (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
Nagar, Neerav; Sen, Kaustav (IUP Journal of Accounting Research & Audit Practices, 2018-07) -
Gross profit manipulation through classification shifting
Nagar, Neerav; Poonawala, Sakina (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 ... -
How does regulation sffect the relation between family control and reported cash flows? comparative evidence from India and the United States
Nagar, Neerav; Sen, Kaustav (Blackwell Publishing Ltd, 2016)Manuscript Type: Empirical. Research Question/Issue: We conduct a two-country study to understand (i) how family and non-family firms engage in classification shifting to manage reported operating cash flows in each country; ... -
A research note: are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
Desai, Naman; Nagar, Neerav (Elsevier Ltd, 2016)Research indicates that auditors fail to curb classification shifting in countries with relatively weaker legal institutions. However, it is not known whether auditors are unable to detect misclassifications or if they are ... -
Stewardship value of income statement classification: an empirical examination
Nagar, Neerav; Arya, Avinash (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 ...