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The Persistence and Prevalence of Classification Shifting.
Gabriele Lattanzio, Wayne B. Thomas
Graduate School of Business
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Working paper
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Keyphrases
Classification Shifting
100%
Stock Returns
20%
Shareholders
20%
Cross-sectional Variation
20%
Valuation Effects
20%
Debt Capacity
20%
Firm Valuation
20%
Special Items
20%
Peer Firms
20%
Reporting Strategies
20%
Core Performance
20%
Debtholders
20%
Economics, Econometrics and Finance
Capital Market Returns
100%
Expenditure
100%
Firm Valuation
100%
INIS
classification
100%
performance
16%
capacity
16%
risks
16%
variations
16%
income
16%
increasing
16%
stocks
16%