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Keywords: Discontinued operations
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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
...Shu Inoue Purpose This study aims to investigate whether managers of Japanese firms that adopt international financial reporting standards (IFRS) engage in earnings management by shifting core expenses to reported discontinued operations. Based on this purpose, the author also investigates...
