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September 10, 2025Accounting Research Journal

Earnings management via classification shifting: evidence from business groups

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Authors

SKSattar KhanMŠMarian Šuplata

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Overview

This research demonstrates the prevalence of classification shifting in stand-alone firms, highlighting implications for financial reporting quality in family business group-affiliated firms.

Key Points

  • Study found no evidence of classification shifting in family business group-affiliated firms.
  • Panel data regression analysis involved 286 firms listed on the Pakistan Stock Exchange from 2010 to 2019.
  • Classification shifting was common among stand-alone firms, impacting financial reporting quality.
  • Implications for investors and regulators highlight the need for caution in evaluating financial reports.

Cite This Study

Khan et al. (2025) studied this question.

synapsesocial.com/papers/68c1a77254b1d3bfb60e09e5https://doi.org/10.1108/arj-10-2024-0354
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Also Consider

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