Do firms prefer one form of accounting gimmick over other to meet peer performance?

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Do firms prefer one form of accounting gimmick over other to meet peer performance?

The current study explores whether firms engage in classification shifting to meet industry-average profitability. The study examines the different alternatives under classification shifting for meeting industry numbers. Based on a sample of 15,616 firm-years, results exhibit that firms misclassif...

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Bibliographic Details
Main Author:	Bansal, Manish
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2021
Online Access:	http://journalarticle.ukm.my/17928/ http://journalarticle.ukm.my/17928/1/45971-170542-2-PB.pdf

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