Browsing Journal Articles by Subject "Earnings management"
Now showing items 1-3 of 3
-
Diamond foods, Inc.: anatomy and motivations of earnings manipulation
(American Accounting Association, 2015)Diamond Foods is America’s largest walnut processor specializing in processing, marketing, and distributing nuts and snack products. This real-world case presents financial reporting issues around the commodities cost ... -
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 ... -
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 ...