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Classification shifting and change o...

Anderson, Brittany L.

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Classification shifting and change of firm value in publicly traded U.S. firms mediated by shareholder ownership.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Classification shifting and change of firm value in publicly traded U.S. firms mediated by shareholder ownership./
Author:	Anderson, Brittany L.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2016,
Description:	107 p.
Notes:	Source: Dissertation Abstracts International, Volume: 78-05(E), Section: A.
Contained By:	Dissertation Abstracts International78-05A(E).
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10240248
ISBN:	9781369342604

Classification shifting and change of firm value in publicly traded U.S. firms mediated by shareholder ownership.
Anderson, Brittany L.

Classification shifting and change of firm value in publicly traded U.S. firms mediated by shareholder ownership. - Ann Arbor : ProQuest Dissertations & Theses, 2016 - 107 p.

Source: Dissertation Abstracts International, Volume: 78-05(E), Section: A.

Thesis (Ph.D.)--Capella University, 2016.

Prior research on classification shifting provides evidence that firms opportunistically improved reported core earnings through an earnings management technique, classification shifting. Classification shifting directly influences the reliability and accuracy of the reported financial information utilized by investors. The action of classification shifting does not manipulate net income; however, core expenses are reclassified on the income statement to special items. This reclassification moves core expenses down to special items, which represents items that are less important to the reader and less meaningful and impactful to investment decisions by investors. Earnings management techniques continue to mislead readers of reported financial information even with regulatory oversight policies such as Sarbanes-Oxley Act of 2002. Sarbanes-Oxley Act of 2002 was the direct outcome from events of misrepresented financial information that defrauded a large number of investors. This study focuses on the mechanism that influences firms to engage in classification shifting. The study is framed that shareholder ownership mediates the relationship between classification shifting and firm value. This research did not find statistical significance to support that shareholder ownership mediates the relationship between classification shifting and firm value. The results of this study do suggest that further research is necessary to determine if a mechanism exists that influences the relationship between classification shifting and firm value.

ISBN: 9781369342604Subjects--Topical Terms:

557516
Accounting.

Classification shifting and change of firm value in publicly traded U.S. firms mediated by shareholder ownership.
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500 $a Source: Dissertation Abstracts International, Volume: 78-05(E), Section: A.
500 $a Adviser: Ronald Tarlton.
502 $a Thesis (Ph.D.)--Capella University, 2016.
520 $a Prior research on classification shifting provides evidence that firms opportunistically improved reported core earnings through an earnings management technique, classification shifting. Classification shifting directly influences the reliability and accuracy of the reported financial information utilized by investors. The action of classification shifting does not manipulate net income; however, core expenses are reclassified on the income statement to special items. This reclassification moves core expenses down to special items, which represents items that are less important to the reader and less meaningful and impactful to investment decisions by investors. Earnings management techniques continue to mislead readers of reported financial information even with regulatory oversight policies such as Sarbanes-Oxley Act of 2002. Sarbanes-Oxley Act of 2002 was the direct outcome from events of misrepresented financial information that defrauded a large number of investors. This study focuses on the mechanism that influences firms to engage in classification shifting. The study is framed that shareholder ownership mediates the relationship between classification shifting and firm value. This research did not find statistical significance to support that shareholder ownership mediates the relationship between classification shifting and firm value. The results of this study do suggest that further research is necessary to determine if a mechanism exists that influences the relationship between classification shifting and firm value.
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