Now showing items 1-4 of 4

    • 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 ...
    • Firm life cycle and real - Activity based earnings management 

      Nagar, Neerav; Radhakrishnan, Suresh (Indian Institute of Management Ahmedabad, 2015-12-15)
      We examine real-activity based earnings management, i.e., cuts in discretionary innovation/marketing spending and overproduction for meeting the earnings benchmark of avoiding losses across firms’ life cycle. We use the ...
    • Investor protection and cash flow misclassification 

      Nagar, Neerav; Kaustav, Sen (Indian Institute of Management Ahmedabad, 2015)
      Research Question/Issue: We analyze whether cash flow misclassification is likely to be higher in the countries with weak investor protection. We also test whether managers use different strategies to misclassify cash ...