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Browsing by Author "Bashir, Hajam Abid."

Browsing by Author "Bashir, Hajam Abid."

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  • Business strategy and classification shifting: Indian evidence 
    Bansal, Manish.; Bashir, Hajam Abid. (Journal of Accounting in Emerging Economies, 2023-01-17)
    Purpose This study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms. Design/methodology/approach The study considered cost leadership and differentiation ...
  • Predictors of revenue shifting and expense shifting: Evidence from an emerging economy 
    Bansal, Manish.; Kumar, Ashish.; Bhattacharyya, Asit.; Bashir, Hajam Abid. (Journal of Contemporary Accounting & Economics, 2023-04)
    Prior literature established that managers engage in Revenue Shifting (RS) and Expense Shifting (ES) with an intent to report favourable operating performance; our paper extends such research in a new direction by investigating ...
  • The sustainability reporting-firm performance nexus: evidence from a threshold model 
    Bansal, Manish.; Samad, Taab Ahmad.; Bashir, Hajam Abid. (Journal of Global Responsibility, 2021-09)
    Purpose – This study aims to provide a convincing argument behind the mixed findings on the association between sustainability reporting and firm performance by investigating the possibility of a non-linear relationship ...