...Manish Bansal Purpose The study aims to investigates which form of classification shifting is preferred by firms to avoid the violation of debt covenants and whether the higher-audit quality constraints the shifting practices of firms incentivized to avoid covenant violations or not. Design...

...Kalyani Mulchandani; Ketan Mulchandani Purpose This study investigates the moderating role of Big-4 audit firms on the association between board independence and classification shifting (CS) in Indian firms. Design/methodology/approach This study has employed a fixed-effect panel data...

...Manish Bansal; Ashish Kumar; K. N. Badhani Purpose The authors aim at investigating different forms of classification shifting (CS). CS is a novel form of earnings management under which managers misclassify income statement line items and cash flow statement line items with an intent to report...