Income Classification Shifting and Financial Analysts Forecasts
Income classification shifting involves opportunistically misclassifying core expenses into nonrecurring items in order to boost core earnings. Recent studies have documented large sample evidence of its existence (e.g. McVay 2006; Fan et al.,2010; Barua et al.,2010). Managers engage in income class...
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| Format: | Others |
| Language: | en |
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LSU
2014
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| Online Access: | http://etd.lsu.edu/docs/available/etd-06062014-115148/ |