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Keywords: Expense shifting
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Journal Articles
Impact of corporate life cycle on misclassification practices: evidence from IFRS adoption in India
Available to Purchase
Journal of Applied Accounting Research (2022) 23 (3): 628–649.
Published: 26 October 2021
... of each tool. Further, our results demonstrate that the magnitude of expense shifting has been significantly increased among test firms (firms reporting under IFRS) relative to benchmark firms (firms reporting under domestic GAAP) in the post-IFRS adoption period, implying that adoption of IFRS negatively...
