id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-14242	Almaleeh, Nisreen Mohammed	Motivations for Classification Shifting: A Systematic Review	2019	12	.pdf	application/pdf	4780	271	44	Keywords: Earnings management, Classification shifting, Motivations, Systematic review Asian Journal of Finance & Accounting ISSN 1946-052X 2019, Vol. 11, No. 1 30 ajfa.macrothink.org 1. Introduction Earnings management is increasingly recognized as a serious accounting research concern, a considerable amount of accounting literature has been published on earnings management in the last two decades. al, 2009) Managers often have the capacity to use all of the three forms of earnings management to achieve earnings targets, making trade-off decisions among them based on the costs, constraints, and timing of each form.	cache/ajfa-14242.pdf	txt/ajfa-14242.txt