Classification shifting using income-decreasing special items : measurement and valuation issues

Ahmed M. Abdalla, Colin D.B. Clubb

Year of publication:	2024
Authors:	Abdalla, Ahmed M. ; Clubb, Colin D. B.
Published in:	Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 29.2024, 3, p. 2871-2926
Subject:	Accruals \| Classification shifting \| Decomposition \| Rational expectations \| Special items \| Transitory earnings \| Valuation

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