Managing earnings using classification shifting: Evidence from quarterly special items

Accounting Review

Volumn 85, Issue 4, 2010, Pages 1303-1323

  Fan, Yun ^a   Barua, Abhijit ^b   Cready, William M ^c   Thomas, Wayne B ^a  

^a UNIVERSITY OF OKLAHOMA   (United States)

^b FLORIDA INTERNATIONAL UNIVERSITY   (United States)

^c UNIVERSITY OF TEXAS AT DALLAS   (United States)

Author keywords

Accruals manipulation constraints; Classification shifting; Earnings thresholds; Special items

Indexed keywords

EID: 77956068444     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2010.85.4.1303     Document Type: Article

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