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Classification Shifting Phenomenon in Earning Management

Ali Saghafi; Mozaffar Jamalian Pour

Volume 15, Issue 57 , April 2018, , Pages 1-23

https://doi.org/10.22054/qjma.2018.8911

Abstract
  Classification shifting announced as new tools for earning management and become new subject for accounting research. In this article, we explore how classification shifting must measure and probe position of this tools in listed companies at Iranian stock exchange. For this purpose we gather data for ...  Read More