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Keywords: Expense misclassification
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Journal Articles
Journal:
Managerial Finance
Managerial Finance (2022) 48 (12): 1754–1770.
Published: 19 July 2022
... Limited Licensed re-use rights only Earnings management Classification shifting Expense misclassification Operating expenses Board independence Big-4 audit firms M400 M410 Since the significant work of Jones (1991) in the area of earnings management (henceforth EM...
