. The current study explores the methods of core earnings manipulation, namely expense misclassification and revenue … misclassification in terms of opportunities and incentives. Results show that the choice of method largely depends on the size and age … of the firm. In particular, results exhibit that large and old firms prefer revenue misclassification over expense …

assess its empirical relevance in two consecutive waves of a survey of financial literacy. Misclassification of standard …

assess its empirical relevance in two consecutive waves of a survey of financial literacy. Misclassification of standard …

widely used misclassification rate, and the area under a Murphy curve equals the mean Brier score. For a calibrated forecast …