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In recent years, with the development of the economy, scholars have found that earnings managements are widespread in Chinese market. However, the classification shifting earnings management has been found in developed market and Chinese scholars did not do many researches in this field and the understanding is still limited, especially the effect of classification shifting on accruals and cash flow...
This paper provides the first evidence, using listed Japanese companies, that information in accruals has become more helpful as an early warning indicator of Financial Statement Fraud when they are appropriately preprocessed.
Earnings are a summary of operation results of enterprises over a specific period of time. Since it plays an indispensable role in stakeholders' decision-making process, the research of its quality has become one of the key topics concerned by accounting scholars. This article employs earnings persistence as a proxy for the quality of earnings, using empirical methods for a comparative analysis of...
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