Browsing Working Papers by Author "Sen, Kaustav"

Now showing items 1-3 of 3

    • Classification shifting: do managers’ real actions matter? 

      Nagar, Neerav; Sen, Kaustav (Indian Institute of Management Ahmedabad, 2016-03)
      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 firm life cycle 

      Nagar, Neerav; Sen, Kaustav (Indian Institute of Management Ahmedabad, 2016-03-04)
      Purpose - This paper examines whether firms in the decline stage of life cycle manipulate core or operating income through misclassification of operating expenses as income-decreasing special items. Design/methodology/approach ...

    • Earnings management strategies during financial distress 

      Nagar, Neerav; Sen, Kaustav (Indian Institute of Management Ahmedabad, 2016-02-11)
      We examine whether financial distress and its severity have a role to play in managers’ decisions with respect to the choice of earnings management strategies. Our results suggests that firms in initial stages of distress ...