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Showing 1 to 3 of 3 for “"Classification shifting"”.
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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 …
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Auditors' Reactions to and Companies' Control of Classification Shifting
Classification shifting is an earnings management tool that managers use to misclassify items within the income statement to inflate core earnings (McVay 2006). This study investigates how high-quality auditors (i.e., Big Four auditors, auditors with long tenure, and industry-specialist auditors) …