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A research note: are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
(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 ...
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 ...