The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment-Reference-Cited by-同舟云学术

The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment

Published:2023-04-21 Issue: Volume: Page:1-29
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Anagnostopoulou Seraina C.¹,Malikov Kamran T.²³

Affiliation:

1. Department of Banking and Financial Management, University of Piraeus, Piraeus, Greece;

2. Southampton Business School, University of Southampton, Southampton, UK;

3. UNEC Accounting and Finance Research Center, Azerbaijan State University of Economics (UNEC), Baku, Azerbaijan

Funder

University of Piraeus Research Centre

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2023.2200199

Reference77 articles.

1. Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients

2. Earnings management by classification shifting and IPO survival

3. Comparing the Investment Behavior of Public and Private Firms

4. Corporate Investment and Stock Market Listing: A Puzzle?

Cited by 4 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The impact of R&D classification shifting in high-technology industries;Asian Review of Accounting;2024-07-30

2. Balance Sheet Debt Covenants and Seasoned Equity Offerings;The International Journal of Accounting;2024-05-14

3. Earnings management by acquiring firms in cash mergers;Accounting and Business Research;2024-01-12

4. Earnings Management by Acquiring Firms in Cash Mergers;SSRN Electronic Journal;2023