Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items Article

Fan, Yun, Barua, Abhijit, Cready, William M et al. (2010). Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items . ACCOUNTING REVIEW, 85(4), 1303-1323. 10.2308/accr.2010.85.4.1303

keywords

  • ACCRUALS
  • BOOK VALUE
  • Business & Economics
  • Business, Finance
  • EQUITY
  • INCOME
  • INFORMATION
  • MANAGEMENT
  • PRICES FULLY REFLECT
  • REWARDS
  • STREET
  • Social Sciences
  • VALUATION
  • accruals manipulation constraints
  • classification shifting
  • earnings thresholds
  • special items

Digital Object Identifier (DOI)

publisher

  • AMER ACCOUNTING ASSOC

start page

  • 1303

end page

  • 1323

volume

  • 85

issue

  • 4