The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items
Open accessAbstract
This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and administrative expenses) to special items. This vertical movement of expenses does not change bottom-line earnings, but overstates “core” earnings. In addition, it appears that managers use this earnings management tool to meet the analyst forecast earnings benchmark, as special items tend to be excluded from both pro forma and analyst earnings definitions.
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Citations
Cites
Segment Profitability and the Proprietary and Agency Costs of Disclosure
Berger, P. G., & Hann, R. N. (2007) · The Accounting Review · doi:10.2308/accr.2007.82.4.869 · Cited by 467
Cited by
Long-Run Corporate Tax Avoidance
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008) · The Accounting Review · doi:10.2308/accr.2008.83.1.61 · Cited by 2,107
Earnings quality: Evidence from the field
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.004 · Cited by 1,103
Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media
Jung, M. J., Naughton, J. P., Tahoun, A., & Wang, C. (2018) · The Accounting Review · doi:10.2308/accr-51906 · Cited by 380
CHEN, S., MIAO, B., & SHEVLIN, T. (2015) · Journal of Accounting Research · doi:10.1111/1475-679x.12094 · Cited by 343
Why have measures of earnings quality changed over time?
Srivastava, A. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.04.001 · Cited by 320
Metadata
- Authors
- McVay, S. E.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2006-05-01
- Volume
- 81
- Issue
- 3
- Pages
- 501-531
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2028514109
- Cited by
- 824
- References
- 1
- FWCI
- 70.73
- Type
- journal article
- Language
- en
- Open access
- green
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- McVay, S. E. (2006). Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items. The Accounting Review. https://doi.org/10.2308/accr.2006.81.3.501
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
