The study examines the effect of earnings management by classification shifting on firm
success, focusing on the survival of newly listed firms. We argue that shifting income …

We discuss some pitfalls associated with using residuals as dependent variables in
accounting research. We provide basic intuition for why the typical implementation of this …

This monograph provides a thorough review of earnings quality issues and analysis. Its
primary objectives are to help gain a deep understanding of earnings quality and facilitate …

We investigate whether the independence of the board of directors and stock ownership by
outside directors and executives may limit interest payment classification shifting within the …

We examine the efficacy of machine learning in a central task of fundamental analysis:
forecasting corporate earnings. We find that machine learning models not only generate …

The escalation of commitment process involves a decision-maker continuing commitment to
an investment after receiving negative information. This study develops a principal-agent …

Purpose We investigate the relation between corporate culture and the likelihood of
discontinuing business operations. Design/methodology/approach We rely on regression …

This study investigates the real consequences of classification shifting by examining its
effect on corporate investment efficiency. The underlying expectation is that the ways of …

This study examines how auditors react to clients' engagement in classification shifting
which refers to the intentional misallocation of line items within the income statement. We …

Purpose This study aims to investigate whether managers of Japanese firms that adopt
international financial reporting standards (IFRS) engage in earnings management by …