Construct · 1 fields · 1 citations

classification shifting: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
classificationshifting1 CONSTRUCTClassification shiftingMCVAY · FINANCIAL REPORTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

an earnings management tool in which managers move core expenses into special items so that core earnings look higher while net income is unchanged.

In financial reporting, classification shifting refers to an earnings management tool in which managers move core expenses into special items so that core earnings look higher while net income is unchanged. This meaning comes from McVay (2006) in The Accounting Review.[1]

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Nearby constructs

earnings management1 fields · 1 citationsanchor · a standalone construct

References

  1. McVay, S. E. (2006). Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items. The Accounting Review, 81(3), 501-531. https://doi.org/10.2308/accr.2006.81.3.501

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