Gross profit manipulation through classification shifting
Gross profit manipulation through classification shifting is a scholarly work, published in 2019 in ''Journal of Business Research''. The main subjects of the publication include accounting, economic profit, financial statement, business, stock order, margin, asset pricing, gross income, economics, core, earnings, earnings before interest and taxes, operating margin, corporate governance, profit margin, operating cost, and gross margin. The authors examine the manipulation of gross profits through shifting of costs of goods sold to operating expenses keeping core earnings constant.