An examination of the impact of the changes to regulations affecting the scope for income classification shifting in Australia
This study examines the impact of amendments to Australian accounting standards governing the classification and reporting of non-recurring components of earnings on firms’ classification shifting practices, and on the propensity to engage in other earnings management such as accrual-based and real earnings manipulation to improve core earnings. The study investigates the impact of three regulatory changes which have the potential to affect firms’ earnings...[Show more]
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