Managing earnings using classification shifting: UK evidence
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DOI: 10.1016/j.intaccaudtax.2017.04.001
Abstract: This study examines whether UK companies engage in classification shifting in the post IFRS era. While IFRS were issued to improve the quality of accounting practices and provide users with more useful information, non-recurring items… read more here.
Keywords: classification; classification shifting; avoid reporting; evidence ... See more keywords