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Keywords: Cash flows
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Journal Articles
Governance in action: How board characteristics mitigate cash flows classification shifting? The moderating role of financial constraints
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–35.
Published: 22 August 2025
...Muhammad Usman; Kalyani Mulchandani; Ketan Mulchandani; Rami Salem Purpose We empirically examine the impact of board characteristics (BCs) on a novel form of classification shifting (CS) using cash flows among Indian-listed firms. Additionally, we aim to investigate whether the financial...
