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Predictors of revenue shifting and expense shifting: Evidence from an emerging economy · Study

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ArticlePredictors of revenue shifting and expense shifting: Evidence from an emerging economy

Manish Bansal2022

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Articlegreen2022

Predictors of revenue shifting and expense shifting: Evidence from an emerging economy

Manish Bansal · Ashish Kumar · Asit Bhattacharyya · Hajam Abid Bashir

19 citations·0/0 files stored·Journal of Contemporary Accounting & Economics

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1979Prospect Theory: An Analysis of Decision under Risk 1993Common risk factors in the returns on stocks and bonds 2005Performance matched discretionary accrual measures 1985Positive Accounting Theory 2003Earnings Management through Real Activities Manipulation 1982Moral Hazard in Teams 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1997Earnings management to avoid earnings decreases and losses

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2023One-woman director mandate and earnings quality: role of financial expertise and woman presence on the audit committee

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Year2022

Typearticle

Published2022-08-17

VenueJournal of Contemporary Accounting & Economics

ISSN-L1815-5669

Languageen

Citations19

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jcae.2022.100339

openalex_workW4292267888

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