Managing earnings using classification shifting: UK evidence
Sign Up to like & getrecommendations! Published in 2017 at "Journal of International Accounting, Auditing and Taxation"
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
Debt covenants and classification shifting: moderating role of audit quality
Sign Up to like & getrecommendations! Published in 2023 at "Managerial Finance"
DOI: 10.1108/mf-11-2022-0536
Abstract: PurposeThe study aims to investigates which form of classification shifting is preferred by firms to avoid the violation of debt covenants and whether the higher-audit quality constraints the shifting practices of firms incentivized to avoid… read more here.
Keywords: classification; classification shifting; audit quality; debt ... See more keywords