Classification Shifting in an International Setting: Investor Protection and Financial Analysts Monitoring

Prior research on publicly traded U.S. firms provides evidence that managers engage in classification shifting to opportunistically manage “core” earnings. We extend this line of research in a broader international setting, by examining (1) whether the level of investor protection affects managers&#...

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Veröffentlicht in:	Journal of international accounting research 2013-10, Vol.12 (2), p.27-50
Hauptverfasser:	Behn, Bruce K., Gotti, Giorgio, Herrmann, Don, Kang, Tony
Format:	Artikel
Sprache:	eng
Schlagworte:	Classification Earnings management International finance Investment advisors Manycountries Organizational behavior Studies
Online-Zugang:	Volltext
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