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Keywords: Core earnings
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Journal Articles
Classification shifting using discontinued operations and impact on core earnings: evidence from Japan
Available to Purchase
Journal of Financial Reporting and Accounting (2021) 19 (2): 211–233.
Published: 05 May 2021
... the impact of continuing operations reporting on core earnings. Design/methodology/approach This study uses regression analysis mainly using the expected-core-earnings model (McVay, 2006) on a sample of Japanese firms adopting IFRS. The sample consists of 317 firm-year observations representing 48...
