Neerav Nagar

TL;DR: In this paper, a two-country study was conducted to understand how family and non-family firms engage in classification shifting to manage reported operating cash flows in each country, and how this behavior varies between the two countries.

TL;DR: The authors examined the manipulation of gross profits through shifting of costs of goods sold to operating expenses keeping core earnings constant, and found that managers, on average, misclassify costs of items sold as operating expenses in order to meet prior period's gross margin.

TL;DR: In this paper, the authors provide empirical evidence that across firm life cycle there is considerable variation in financial reporting quality and the focus is on matching quality captured by the contemporaneous correlation between revenues and expenses and on the likelihood of material misstatements in financial statements.

TL;DR: In this article, the authors present evidence that the managers of Indian firms fixate on operating profits and thus manage such earnings, and they shift operating expenses to income-decreasing special items in order to inflate operating earnings.

TL;DR: In this paper, the authors examined whether firms in the decline stage of life cycle manipulate core or operating income through misclassification of operating expenses as income-decreasing special items.