Classification shifting within non-recurring items*

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dc.contributor.authorDarrough, Masakoko
dc.contributor.authorLee, Yong Gyuko
dc.contributor.authorOh, Hyung Ilko
dc.date.accessioned2020-09-18T04:03:06Z-
dc.date.available2020-09-18T04:03:06Z-
dc.date.created2020-09-02-
dc.date.issued2019-05-
dc.identifier.citationASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, v.26, no.3, pp.185 - 206-
dc.identifier.issn1608-1625-
dc.identifier.urihttp://hdl.handle.net/10203/276135-
dc.description.abstractThis study examines whether managers shift income-decreasing special items to discontinued operations. We expect managers to engage in this form of classification shifting because discontinued operations are reported below income before extraordinary items and discontinued operations (IBXD) on the income statement. Consistent with this expectation, we find evidence suggesting that managers classification-shift asset write-downs to discontinued operations. Furthermore, we find that classification shifting from asset write-downs to discontinued operations is driven by firms with incentives to avoid reporting a negative IBXD and by firms with equity market benefits to classification shifting.-
dc.languageEnglish-
dc.publisherROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD-
dc.titleClassification shifting within non-recurring items*-
dc.typeArticle-
dc.identifier.wosid000465104700001-
dc.identifier.scopusid2-s2.0-85032336315-
dc.type.rimsART-
dc.citation.volume26-
dc.citation.issue3-
dc.citation.beginningpage185-
dc.citation.endingpage206-
dc.citation.publicationnameASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS-
dc.identifier.doi10.1080/16081625.2017.1392877-
dc.contributor.localauthorOh, Hyung Il-
dc.contributor.nonIdAuthorDarrough, Masako-
dc.contributor.nonIdAuthorLee, Yong Gyu-
dc.description.isOpenAccessN-
dc.type.journalArticleArticle-
dc.subject.keywordAuthorClassification shifting-
dc.subject.keywordAuthordiscontinued operations-
dc.subject.keywordAuthorspecial items-
dc.subject.keywordAuthorasset write-downs-
dc.subject.keywordAuthorearnings management-
dc.subject.keywordPlusEARNINGS MANAGEMENT-
dc.subject.keywordPlusACCOUNTING DISCRETION-
dc.subject.keywordPlusDETERMINANTS-
dc.subject.keywordPlusREWARDS-
dc.subject.keywordPlusINCOME-
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