Now showing items 1-2 of 2

    • Classification Shifting: A Comprehensive Model to Estimate Unexpected Core Earnings 

      Nagar, Neerav (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 ...
    • Classification Shifting: Impact of Financial Distress 

      Nagar, Neerav (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 ...