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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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2021
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| Online Access: | http://journalarticle.ukm.my/17928/1/45971-170542-2-PB.pdf http://journalarticle.ukm.my/17928/ https://ejournal.ukm.my/ajac/issue/view/1432 |
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