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2. Top managers with information technology backgrounds and digital transformation: Evidence from small and medium companies. (2024). Zhang, Kaixia ; Bu, Caiqi.
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3. Pay of political directors in China. (2022). Wang, Xiaoming ; Xu, Tingting.
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4. Residual state ownership, foreign ownership and firms financing patterns. (2022). Liu, YU ; Xu, Jian.
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1. Natural disasters, unnatural earnings: How do climate disasters impact earnings management?. (2025). Boubaker, Sabri ; Gao, Lei ; Hoang, Khanh ; Nguyen, Cuong.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001309.

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2. Do shifting practices vary across the firm life cycle?. (2024). Bansal, Manish.
   In: Australian Journal of Management.
   RePEc:sae:ausman:v:49:y:2024:i:2:p:142-169.

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3. Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception. (2024). Bansal, Manish.
   In: International Journal of Disclosure and Governance.
   RePEc:pal:ijodag:v:21:y:2024:i:1:d:10.1057_s41310-023-00201-8.

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4. The order in a series of continuous special items and the likelihood of income classification shifting. (2024). Pan, Shanshan ; Lacina, Michael ; Shin, Haeyoung.
   In: Review of Quantitative Finance and Accounting.
   RePEc:kap:rqfnac:v:63:y:2024:i:3:d:10.1007_s11156-024-01265-5.

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5. Corporate Social Responsibility and the Misclassification of Income Statement Items during the Coronavirus Pandemic. (2024). Sanad, Zakeya ; al Lawati, Hidaya ; Al-Sartawi, Abdalmuttaleb.
   In: JRFM.
   RePEc:gam:jjrfmx:v:17:y:2024:i:9:p:392-:d:1471121.

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6. Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings?. (2024). Farnsel, Curtis ; Ha, Kelly.
   In: Advances in accounting.
   RePEc:eee:advacc:v:67:y:2024:i:c:s0882611024000348.

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7. The BP oil spill and income classification shifting of oil and gas companies. (2024). Garner, Steve ; Pan, Shanshan ; Lacina, Michael.
   In: Advances in accounting.
   RePEc:eee:advacc:v:65:y:2024:i:c:s088261102300055x.

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8. Classification Shifting and Future Stock Price Crash Risk. (2024). Hwang, Juhee ; Nam, Giman ; Lee, Cheol.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:34:y:2024:i:1:p:74-96.

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9. Predictors of revenue shifting and expense shifting: Evidence from an emerging economy. (2023). Bansal, Manish ; Bashir, Hajam Abid ; Bhattacharyya, Asit ; Kumar, Ashish.
   In: Journal of Contemporary Accounting and Economics.
   RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566922000340.

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10. Are all types of real transaction management equal in the eyes of bank lenders?. (2023). Moser, William J ; Chen, Pochang ; Narayanamoorthy, Gans.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:50:y:2023:i:3-4:p:680-715.

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11. The consequences of earnings management for the acquisition premium in friendly takeovers. (2023). Missonierpiera, Franck ; Spadetti, Cedric.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:50:y:2023:i:1-2:p:308-334.

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12. A two-step quantile regression method for discretionary accounting. (2022). Ko, Stanley Iat-Meng ; Zhang, May Huaxi ; Lo, Chia Chun ; Karathanasopoulos, Andreas.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:59:y:2022:i:1:d:10.1007_s11156-022-01048-w.

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13. When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. (2022). Yasmin, Sofia ; O'Sullivan, Noel ; Ghafran, Chaudhry.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000222.

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14. Corporate life cycle, family firms, and earnings management: Evidence from Taiwan. (2022). Chang, Yu-Shan ; Xie, Xinmei ; Shiue, Min-Jeng.
    In: Advances in accounting.
    RePEc:eee:advacc:v:56:y:2022:i:c:s0882611021000675.

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15. Real earnings management: A review of the international literature. (2022). Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ahmad, Fawad ; Ranasinghe, Dinithi ; Habib, Ahsan.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344.

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16. Studying the relationship between managerial ability and real earnings management in economic and financial crisis conditions. (2021). Oskouei, Zahra H ; Sureshjani, Zahra Heidary.
    In: International Journal of Finance & Economics.
    RePEc:wly:ijfiec:v:26:y:2021:i:3:p:4574-4589.

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17. Discontinued operations and analyst forecast accuracy. (2021). Rapley, Eric T ; Beyer, Brooke ; Guragai, Binod.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-021-00956-7.

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18. Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance. (2021). Liu, Xiaotao ; Wu, Biyu.
    In: Management Science.
    RePEc:inm:ormnsc:v:67:y:2021:i:7:p:4505-4531.

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19. Do Big 4 auditors limit classification shifting? Evidence from India. (2021). Nagar, Neerav ; Desai, Naman ; Jacob, Joshy.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:42:y:2021:i:c:s106195182100001x.

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20. Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China. (2021). Bu, Xiaoxia ; Lu, Junwei ; Chen, Jing.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:5:p:6193-6223.

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21. Companies’ Sustainable Growth, Accounting Quality, and Investments Performances. The Case of the Romanian Capital Market. (2020). Carp, Mihai ; Afrsinei, Mihai-Bogdan ; Pvloaia, Leontina ; Georgescu, Iuliana Eugenia ; Toma, Constantin.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:22:p:9748-:d:449331.

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22. The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets. (2020). Martens, Wil ; Safari, Maryam.
    In: IJFS.
    RePEc:gam:jijfss:v:8:y:2020:i:4:p:73-:d:447425.

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23. The comparative and interactive effects of political, academic and financial directors. (2020). Liu, YU.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:70:y:2020:i:c:p:546-565.

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24. Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle. (2019). Ntim, Collins ; Gyapong, Ernest ; Zalata, Alaa Mansour ; Aboud, Ahmed.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:160:y:2019:i:2:d:10.1007_s10551-018-3918-y.

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25. The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting. (2019). Fan, Yun ; Yu, Xiaoou ; Thomas, Wayne B.
    In: Management Science.
    RePEc:inm:ormnsc:v:65:y:2019:i:8:p:3637-3653.

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26. Gross profit manipulation through classification shifting. (2019). Poonawala, Sakina H ; Nagar, Neerav.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:94:y:2019:i:c:p:81-88.

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27. The effect of voluntary clawback adoption on non-GAAP reporting. (2019). Kyung, Hangsoo ; Lee, Hakyin ; Marquardt, Carol.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:67:y:2019:i:1:p:175-201.

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28. Real earnings management and loan contract terms. (2019). Pappas, Kostas ; Walsh, Eamonn ; Xu, Alice Liang.
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    RePEc:eee:bracre:v:51:y:2019:i:4:p:373-401.

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29. The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies. (2019). Carp, Mihai ; Georgescu, Iuliana Eugenia.
    In: The Audit Financiar journal.
    RePEc:aud:audfin:v:17:y:2019:i:156:p:666.

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30. Incorrect Inferences When Using Residuals as Dependent Variables. (2018). Chen, Wei ; Melessa, Samuel ; Hribar, Paul.
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    RePEc:bla:joares:v:56:y:2018:i:3:p:751-796.

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31. Managerial ability and real earnings management. (2017). Huang, Xuerong ; Sun, LI.
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    RePEc:eee:advacc:v:39:y:2017:i:c:p:91-104.

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32. Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq. (2017). Rapley, Eric T ; Frost, Carol Ann ; Guragai, Binod.
    In: Advances in accounting.
    RePEc:eee:advacc:v:38:y:2017:i:c:p:46-62.

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33. A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India. (2016). Nagar, Neerav ; Desai, Naman.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:12:y:2016:i:2:p:111-120.

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34. Earnings management in India: Managers’ fixation on operating profits. (2016). Nagar, Neerav ; Sen, Kaustav.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:26:y:2016:i:c:p:1-12.

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35. CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes. (2014). Hsieh, Tien-Shih ; Johnstone, Karla M. ; Bedard, Jean C..
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:41:y:2014:i:9-10:p:1243-1268.

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