CLASSIFICATION SHIFTING PHENOMENON IN EARNING MANAGEMENT

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SAGHAFI ALI; JAMALIAN POUR MOZAFFAR

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2018 | Volume:15 | Issue:57 Page(s): 1-23

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Information Journal Paper

Title

CLASSIFICATION SHIFTING PHENOMENON IN EARNING MANAGEMENT

Author(s)

SAGHAFI ALI | JAMALIAN POUR MOZAFFAR | Issue Writer Certificate

Keywords

CLASSIFICATION SHIFTINGQ1

EARNING MANAGEMENTQ2

TRADEOFF BETWEEN EARNING MANAGEMENT TOOLSQ1

FINANCIAL CRISISQ2

Abstract

CLASSIFICATION SHIFTING announced as new tools for EARNING MANAGEMENT and become new subject for accounting research. In this article, we explore how CLASSIFICATION SHIFTING must measure and probe position of this tools in listed companies at Iranian stock exchange. For this purpose we gather data for firms from 2002 to 2014. Research results show that companies used CLASSIFICATION SHIFTING as a tools for managing earning. Also, research explore that this tools use in trade off position from other common EARNING MANAGEMENT tools. In fact firms used in order real management, accrual management and lastly CLASSIFICATION SHIFTING. In addition, results show that FINANCIAL CRISIS is important factor for using this tools.

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APA: Copy

SAGHAFI, ALI, & JAMALIAN POUR, MOZAFFAR. (2018). CLASSIFICATION SHIFTING PHENOMENON IN EARNING MANAGEMENT. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 14(57 ), 1-23. SID. https://sid.ir/paper/242241/en

Vancouver: Copy

SAGHAFI ALI, JAMALIAN POUR MOZAFFAR. CLASSIFICATION SHIFTING PHENOMENON IN EARNING MANAGEMENT. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2018;14(57 ):1-23. Available from: https://sid.ir/paper/242241/en

IEEE: Copy

ALI SAGHAFI, and MOZAFFAR JAMALIAN POUR, “CLASSIFICATION SHIFTING PHENOMENON IN EARNING MANAGEMENT,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 14, no. 57 , pp. 1–23, 2018, [Online]. Available: https://sid.ir/paper/242241/en

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