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Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?
16 references·13 citing·29 second hop
Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses? (2015)Misclassifying Core Expenses as Special I…The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs* (2011)The Agency Problem, Corporate…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Earnings Surprises, Growth Ex…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Accounting choice in troubled companies (1994)Accounting choice in troubled…On the Measurement of Organizational Slack (1981)On the Measurement of Organiz…On the Measurement of Organizational Slack (1981)On the Measurement of Organiz…Audit quality and classification shifting: evidence from UK and Germany (2023)Audit quality and classificat…The impact of audit characteristics, audit fees on classification shifting: evidence from Germany (2022)The impact of audit character…Do Indian firms engage in classification shifting to report inflated core earnings? (2021)Do Indian firms engage in cla…Do CEO social connections promote corporate malpractices? Evidence from classification shifting (2021)Do CEO social connections pro…Corporate social responsibility and classification shifting (2021)Corporate social responsibili…Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements (2021)Auditor Responses to and Prev…The Differential Role of R&D and SG &A for Earnings Management and Stock Price Manipulation* (2020)The Differential Role of R&D …Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance (2020)Do IPO Firms Misclassify Expe…The Valuation of Discontinued Operations and Its Effect on Classification Shifting (2019)The Valuation of Discontinued…The effect of the interest coverage covenants on classification shifting of revenues (2019)The effect of the interest co…Is cost stickiness associated with management earnings forecasts? (2019)Is cost stickiness associated…Gross profit manipulation through classification shifting (2018)Gross profit manipulation thr…The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting (2015)The Impact of Financial Coven…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Detecting Earnings Management. (1995)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Dimensions of Organizational Task Environments (1984)Measurement of Business Performance in Strategy Research: A Comparison of Approaches (1986)Clarifying the Entrepreneurial Orientation Construct and Linking It To Performance (1996)Editor's Choice Digesting Anomalies: An Investment ApproachInvestor Psychology and Asset Pricing (2001)… and the Cross-Section of Expected Returns (2015)Opaque financial reports, R2, and crash risk☆ (2009)
this work references cited by second hop

References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 1981On the Measurement of Organizational Slack1,577 cited
  • 2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 1981On the Measurement of Organizational Slack

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1,025 cited
  • 1994Accounting choice in troubled companies855 cited
  • 2011The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs*826 cited
  • Cited by

    • 2015The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting55 cited
    • 2020The Differential Role of R&D and SG &A for Earnings Management and Stock Price Manipulation*45 cited
    • 2020Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance43 cited
    • 2022The impact of audit characteristics, audit fees on classification shifting: evidence from Germany42 cited
    • 2018Gross profit manipulation through classification shifting37 cited
    • 2019Is cost stickiness associated with management earnings forecasts?35 cited
    • 2019The effect of the interest coverage covenants on classification shifting of revenues26 cited
    • 2021Do CEO social connections promote corporate malpractices? Evidence from classification shifting25 cited
    • 2021Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements24 cited
    • 2021Corporate social responsibility and classification shifting24 cited
    • 2023Audit quality and classification shifting: evidence from UK and Germany24 cited
    • 2021Do Indian firms engage in classification shifting to report inflated core earnings?23 cited
    • 2019The Valuation of Discontinued Operations and Its Effect on Classification Shifting22 cited