Do financially distressed firms misclassify core expenses?
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DOI: 10.1108/ARJ-04-2015-0054
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Cited by:
- Frode Kjærland & Kristian Forbord & Are Oust & Håkon Stephani, 2023. "Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600," IJFS, MDPI, vol. 11(2), pages 1-26, June.
- Ahsan Habib & Mabel D' Costa & Hedy Jiaying Huang & Md. Borhan Uddin Bhuiyan & Li Sun, 2020. "Determinants and consequences of financial distress: review of the empirical literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 1023-1075, April.
- Bansal, Manish & Kumar, Ashish & Bhattacharyya, Asit & Bashir, Hajam Abid, 2023. "Predictors of revenue shifting and expense shifting: Evidence from an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
- Khalil Feghali & Reine Najem & Beverly Dawn Metcalfe, 2022. "Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 575-603, December.
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Keywords
Earnings management; Financial distress; Classification shifting; Special items;All these keywords.
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