Keywords: Differentiation
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Journal Articles
Journal of Accounting in Emerging Economies (2023) 13 (1): 69–92.
Published: 21 March 2022
...Manish Bansal; Hajam Abid Bashir Purpose This study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms. Design/methodology/approach The study considered cost leadership and differentiation strategy. Two forms of classification shifting...

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