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The extent of information about accounting figures and its correlation with accounting standards provoke controversy among academicians nowadays. A low level of information asymmetry among investors, management, and other users represents high quality financial statements which is captured on proper earnings management. The issue of earnings management through classification shifting is closely related to the fact revealed by researchers, i.e. that analysts and investors are paying greater attention to core earnings, whether it can mislead about the ability to estimate the income. In this research, the sample consisted of extraordinary items of all companies listed on the stock exchange in each country.

Earnings Management Through Classification Shifting: Evidence in Indonesia, Singapore, and Malaysia