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首页> 外文期刊>Journal of Business Research >Gross profit manipulation through classification shifting
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Gross profit manipulation through classification shifting

机译：通过分类转移来操纵毛利

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摘要

The existing research on classification shifting has examined the manipulation of core earnings through shifting of core expenses to special items keeping the GAAP earnings constant. We examine the manipulation of gross profits through shifting of costs of goods sold to operating expenses keeping core earnings constant. We find that managers, on average, misclassify costs of goods sold as operating expenses in order to just meet prior periods gross margin. We also find that managers shift costs of goods sold to both selling, general and administrative expenses and research and development expenses. However, they are more likely to shift costs of goods sold to the latter.
机译：现有的有关分类转移的研究已经研究了通过将核心费用转移到特殊项目（保持GAAP收益不变）来控制核心收益。我们研究了通过将商品成本转换为营业费用以保持核心收益不变来控制毛利的情况。我们发现，平均而言，经理们将销售商品的成本错误分类为营业支出，以仅仅满足前期的毛利率。我们还发现，经理将出售商品的成本转移到了销售，一般和管理费用以及研发费用上。但是，他们更有可能将出售的商品成本转移给后者。

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