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Keywords: Classification shifting
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Journal Articles
Debt financing and classification shifting of private firms
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (7): 921–950.
Published: 20 August 2021
...Heesun Chung; Bum-Joon Kim; Eugenia Y. Lee; Hee-Yeon Sunwoo Purpose This study aims to examine whether debt financing creates incentives for private firms to engage in earnings management via classification shifting. Especially, the authors examine whether debt-induced financial reporting...
