بیش‌اطمینانی مدیران و مدیریت سود از طریق تغییر طبقه‌بندی: نقش تعدیلگر توانایی مدیریتی

References

Abdoli, H. & Faraji, O. (2024). The impact of audit committee characteristics and audit fees on classification shifting of items in the income statement: Evidence from Iran. Financial Accounting Research, 15(4), 1-32. (in Persian)

Abernathy, J. L., Beyer, B. & Rapley, E. T. (2014). Earnings management constraints and classification shifting. Journal of Business Finance & Accounting, 41(5-6), 600-626.

Aflatooni, A. & Khatiri, M. (2024). COVID-19 and earnings management through classification shifting. Empirical Studies in Financial Accounting, 21(85). (In Persian)

Aflatooni, A., Arjmand, F. & Mahdigholi, M. (2023). Examining classification shifting behavior of earnings statement items: the effect of the CEO tenure. Financial Accounting, 15(58), 76-90. (in Persian)

Ahmed, A. S. & Duellman, S. (2013). Managerial overconfidence and accounting conservatism. Journal of Accounting Research, 51(1), 1-30.‏

Alfonso, E., Cheng, C. A. & Pan, S. (2015). Income classification shifting and mispricing of core earnings. Journal of Accounting, Auditing & Finance, 0148558X15571738.‏

Athanasakou, V. E., Strong, N. C. & Walker, M. (2009). Earnings management or forecast guidance to meet analyst expectations? Accounting and Business Research, 39(1), 3-35.‏

Athanasakou, V. E., Strong, N. C. & Walker, M. (2011). The market reward for achieving analyst earnings expectations: Does managing expectations or earnings matter? Journal of Business Finance & Accounting, 38(1‐2), 58-94.‏

Bansal, M., Kumar, A., Bhattacharyya, A. & Bashir, H. A. (2023). Predictors of revenue shifting and expense shifting: Evidence from an emerging economy. Journal of Contemporary Accounting & Economics, 19(1), 100339.‏

Barnea, A., Ronen, J. & Sadan, S. (1976). Classificatory smoothing of income with extraordinary items. The Accounting Review, 51(1), 110-122.‏

Barua, A., Lin, S. & Sbaraglia, A. M. (2010). Earnings management using discontinued operations. The Accounting Review, 85(5), 1485-1509.‏

Behn, B. K., Gotti, G., Herrmann, D. & Kang, T. (2013). Classification shifting in an international setting: Investor protection and financial analysts monitoring. Journal of International Accounting Research, 12(2), 27-50.‏

Biddle, G. C., Hilary, G. & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2-3), 112-131.‏

Black, E. L., Christensen, T. E., Taylor Joo, T. & Schmardebeck, R. (2017). The relation between earnings management and non-GAAP reporting. Contemporary Accounting Research, 34(2), 750-782.‏

Blue, G. & Roosta, M. (2024). A model for managerial ability measurement with emphasis on accounting constructs. Accounting and Auditing Review, 31(3), 428-460. (in Persian)

Bradshaw, M. T. & Sloan, R. G. (2002). GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research, 40(1), 41-66.‏

Burgstahler, D. & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99-126.‏

Cain, C. A., Kolev, K. S. & McVay, S. (2020). Detecting opportunistic special items. Management Science, 66(5), 2099-2119.‏

Cheng, Q. & Warfield, T. D. (2005). Equity incentives and earnings management. The Accounting Review, 80(2), 441-476.‏

Choi, H., Gan, H. & Suh, S. (2024). Managerial overconfidence and classification shifting. Journal of Accounting and Public Policy, 43, 107176.‏

Cready, W., Lopez, T. J. & Sisneros, C. A. (2010). The persistence and market valuation of recurring nonrecurring items. The Accounting Review, 85(5), 1577-1615.‏

Demerjian, P., Lev, B. & McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management Science, 58(7), 1229-1248.‏

Fama, E. F. & MacBeth, J. D. (1973). Risk, return, and equilibrium: Empirical tests. Journal of Political Economy, 81(3), 607-636.‏

Fan, Y. & Liu, X. (2017). Misclassifying core expenses as special items: Cost of goods sold or selling, general, and administrative expenses? Contemporary Accounting Research, 34(1), 400-426.‏

Fan, Y., Barua, A., Cready, W. M. & Thomas, W. B. (2010). Managing earnings using classification shifting: Evidence from quarterly special items. The Accounting Review, 85(4), 1303-1323.‏

Faulkender, M., Flannery, M. J., Hankins, K. W. & Smith, J. M. (2012). Cash flows and leverage adjustments. Journal of Financial Economics, 103(3), 632-646.‏

Financial Accounting Standards Board (FASB). (1984). Concepts Statement No. 5: Recognition and Measurement in Financial Statements of Business Enterprises. Norwalk, CT: FASB.

Francis, J., Huang, A. H., Rajgopal, S. & Zang, A. Y. (2008). CEO reputation and earnings quality. Contemporary Accounting Research, 25(1), 109-147.‏

Frankel, R., McVay, S. & Soliman, M. (2011). Non-GAAP earnings and board independence. Review of Accounting Studies, 16, 719-744.‏

Hamidian, M., Bozorgmehrian, Sh. & Janat Makan, H. (2018). The role of the auditor's expertise in the industry in preventing opportunistic reclassification of profit and loss statement items. The Financial Accounting and Auditing Research, 10(38), 93-113.
(in Persian)

Hashemi, S. A. & Rabiee, H. (2013). Analyzing earning management, using classification shifting operating to non-operating expenses at the middle fiscal periods. Accounting and Auditing Research, 5(18), 4-17. (in Persian)

Hastorf, A., Schneider, D., Polefka, J. (1970). Person Perception. Addison-Wesley, Reading, MA.

Haw, I. M., Ho, S. S. & Li, A. Y. (2011). Corporate governance and earnings management by classification shifting. Contemporary Accounting Research, 28(2), 517-553.‏

Hsieh, T. S., Bedard, J. C. & Johnstone, K. M. (2014). CEO overconfidence and earnings management during shifting regulatory regimes. Journal of Business Finance & Accounting, 41(9-10), 1243-1268.‏

Hwang, J., Choi, S., Choi, S. & Lee, Y. G. (2022). Corporate social responsibility and classification shifting. Journal of Accounting and Public Policy, 41(2), 106918.‏

Imeni, M. & Moshashaei, S. M. (2022). Investigating the effect of constraints on earnings management strategies on the application of earnings classification shifting strategy. Empirical Studies in Financial Accounting, 19(75), 203-236. (in Persian)

Imeni, M., Fallah, M. & Edalatpanah, S. A. (2021). The effect of managerial ability on earnings classification shifting and agency cost of Iranian listed companies. Discrete Dynamics in Nature and Society, 2021(1), 5565605.‏

Jones, D. A. & Smith, K. J. (2011). Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items. The Accounting Review, 86(6), 2047-2073.‏

Jones, M. J. (2011). Creative Accounting, Fraud and International Accounting Scandals. John Wiley & Sons.‏

Kaplan, S. N., Sørensen, M. & Zakolyukina, A. A. (2022). What is CEO overconfidence? Evidence from executive assessments. Journal of Financial Economics, 145(2), 409-425.‏

Kasznik, R. & McNichols, M. F. (2002). Does meeting earnings expectations matter? Evidence from analyst forecast revisions and share prices. Journal of Accounting Research, 40(3), 727-759.‏

Kothari, S. P., Leone, A. J. & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197.

Kruger, J. & Dunning, D. (1999). Unskilled and unaware of it: how difficulties in recognizing one's own incompetence lead to inflated self-assessments. Journal of Personality and Social Psychology, 77(6), 1121.‏

Liu, X., Yang, J., Di, R. & Li, M. (2022). CFO tenure and classification shifting: evidence from China. Emerging Markets Finance and Trade, 58(6), 1578-1589.‏

McVay, S. E. (2006). Earnings management using classification shifting: An examination of core earnings and special items. The Accounting Review, 81(3), 501-531.

Pierk, J. (2021). Big baths and CEO overconfidence. Accounting and Business Research, 51(2), 185-205.‏

Presley, T. J. & Abbott, L. J. (2013). AIA submission: CEO overconfidence and the incidence of financial restatement. Advances in Accounting, 29(1), 74-84.‏

Riedl, E. J. & Srinivasan, S. (2010). Signaling firm performance through financial statement presentation: An analysis using special items. Contemporary Accounting Research, 27(1), 289-332.‏

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.

Saghafi, A. & Jamalian Pour, M. (2018). Classification shifting phenomenon in earning management. Empirical Studies in Financial Accounting, 15(57), 1-23. (in Persian)

Schrand, C. M. & Zechman, S. L. (2012). Executive overconfidence and the slippery slope to financial misreporting. Journal of Accounting and Economics, 53(1-2), 311-329.‏

Watts, R. L. & Zimmerman, J. L. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, 112-134.‏

Zalata, A. & Roberts, C. (2016). Internal corporate governance and classification shifting practices: An analysis of UK corporate behavior. Journal of Accounting, Auditing & Finance, 31(1), 51-78.‏

Zang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The Accounting Review, 87(2), 675-703.‏