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Gross Profit Manipulation: Impact of Product Market Competition
(Indian Institute of Management, Ahmedabad, 2013)
This study presents first evidence on the misclassification of income statement items by mangers in order to inflate gross profits. Specifically, managers classify costs of goods sold as other operating expenses thereby ...
Classification Shifting: A Comprehensive Model to Estimate Unexpected Core Earnings
(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 ...
Misclassification of Cash Flows in India: Impact of Weak Governance
(Indian Institute of Management Ahmedabad, 2013)
We present first evidence that the manipulation of operating cash flows through misclassification is likely to be more common in the countries with weak investor protection and governance. We also show that managers ...
Classification Shifting: Impact of Financial Distress
(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 ...
Misclassification of Cash Flows Before Debt Issuance
(Indian Institute of Management Ahmedabad, 2013)
Misclassification of Special Items
(Indian Institute of Management Ahmedabad, 2013)