... management tool in the Gulf Cooperation Council region. Corporate governance XBRL UAE Earnings management Classification shifting The advancements in information and communication technology have caused the business and financial world of today to evolve at a rate that can be difficult to keep...

... operations into core and non-core earnings because previous literature assumes that firms engage in classification shifting using special items. Results reveal that firms use the classification shifting using negative non-core earnings of discontinued operations. Furthermore, the income-increasing...

... offering firms that are relatively small and young while buying their shares. Besides, findings suggest accounting standard setters make more mandatory disclosure requirements for recording expense and revenue items in the income statement to curb this corporate misfeasance of classification shifting...

... an emerging market, India with data from 1996 to 2011. The paper uses the methodology given in McVay’s (2006) work and multiple regressions. Findings Managers of Indian firms also engage in classification shifting, primary incentive being the desire to avoid reporting of operating losses. Furthermore...