Essays about: "Classification-shifting"

Found 2 essays containing the word Classification-shifting.

  1. 1. Restructuring Provisions as an Earnings Management Tool

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Daniel Chodorowski; Philip Shen; [2015]
    Keywords : Earnings Management; Restructuring; Discretionary Accruals; Classification-shifting;

    Abstract : This paper seeks to investigate whether the utilization of restructuring provisions is used as a tool for earnings management. By focusing on the utilization rather than the creation of new provisions, the phenomenon of classification shifting is studied. READ MORE

  3. 2. Earnings Management using Classification Shifting

    University essay from Företagsekonomiska institutionen

    Author : Michael Bondegård; La David; [2009]
    Keywords : Earnings Management; Classification Shifting;

    Abstract : .... READ MORE