...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...

...Emmanuel Mamatzakis; Eric Owusu Boahen Purpose In this paper, the authors opt for an identification strategy to examine the moderating impact of the institutional environment on the association between modern slavery and financial reporting quality, as measured by classification shifting and real...

...Mahmoud Abdelrahman; Danial Hemmings; Aziz Jaafar Purpose This paper empirically examines how tax haven use affects classification shifting by public and private UK firms. Design/methodology/approach The authors conduct multivariate regression analyses of classification shifting on proxies...

... In an international empirical application, we find evidence of persistence in unexpected core earnings as well as classification shifting. The impact of the legal framework on classification shifting shows variability across samples. Religion reduces classification shifting, whereas the cultural variables of power...