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The European Journal of Finance Volume 25, 2019 - Issue 16
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Articles

The effect of the interest coverage covenants on classification shifting of revenues

Kamran MalikovEssex Business School, University of Essex, Colchester, UKCorrespondence[email protected]
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Jerry CoakleyEssex Business School, University of Essex, Colchester, UKView further author information
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Stuart MansonEssex Business School, University of Essex, Colchester, UKView further author information
Pages 1572-1590 | Received 05 May 2018, Accepted 05 May 2019, Published online: 22 May 2019

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Read on this site (2)

Kamran Malikov & Silvia Gaia. (2022) Do CEO social connections promote corporate malpractices? Evidence from classification shifting. Accounting Forum 46:4, pages 369-393.
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Jiangmeng Liu, Cheng Hong & Bora Yook. (2022) CEO as “Chief Crisis Officer” under COVID-19: A Content Analysis of CEO Open Letters Using Structural Topic Modeling. International Journal of Strategic Communication 16:3, pages 444-468.
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Articles from other publishers (12)

Manish Bansal. (2023) Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception. International Journal of Disclosure and Governance.
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Manish Bansal, Ashish Kumar, Asit Bhattacharyya & Hajam Abid Bashir. (2023) Predictors of revenue shifting and expense shifting: Evidence from an emerging economy. Journal of Contemporary Accounting & Economics 19:1, pages 100339.
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Wenjing Ouyang, Thanh Ngo & Hongxia Wang. (2022) Revenue Classification Shifting: Does CEO Gender Matter?. Review of Pacific Basin Financial Markets and Policies 26:01.
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Mattia Iotti & Giuseppe Bonazzi. (2023) Financial Sustainability in Agri-Food Companies: The Case of Members of the PDO Parma Ham Consortium. Sustainability 15:5, pages 3947.
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Manish Bansal. (2022) Do shifting practices vary across the firm life cycle?. Australian Journal of Management, pages 031289622211313.
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Ahmad A. Toumeh. (2022) The Influence of Enterprise Resource Planning System Implementation on Accrual-Based Earnings Management: Empirical Evidence from Jordan. Global Business Review, pages 097215092211166.
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Mai Dao, Hongkang Xu & Trung Pham. (2022) Auditors' Responses to Classification Shifting: Evidence from U.S. Firms. Accounting Horizons 36:1, pages 25-48.
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Junwei Lu, Xiaoxia Bu & Jing Chen. (2021) Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China. Accounting & Finance 61:5, pages 6193-6223.
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Manish Bansal. (2021) Impact of corporate life cycle on misclassification practices: evidence from IFRS adoption in India. Journal of Applied Accounting Research.
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Manish Bansal, Ashish Kumar & K. N. Badhani. (2021) Do Indian firms engage in classification shifting to report inflated core earnings?. Managerial Finance 47:11, pages 1533-1552.
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Manish Bansal & Vivek Kumar. (2021) Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility: evidence from India. Review of Accounting and Finance 20:2, pages 194-216.
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. (2020) F: International and National Economies. World Banking Abstracts 36:6, pages 442-453.
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