Online Appendix for: The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment

7 Pages Posted: 5 May 2022

See all articles by Seraina C. Anagnostopoulou

Seraina C. Anagnostopoulou

University of Piraeus, Department of Banking and Financial Management

Kamran Malikov

University of Essex

Date Written: April 21, 2022

Abstract

This Appendix reports results on several additional analyses conducted in order to lend support to and extend our baseline finding presented in the above-mentioned paper. These involve the use of an alternative method of measuring CS, an alternative method to measure investment opportunities, and alternative definition of investment. The paper ‘The real consequences of classification shifting: Evidence from the efficiency of corporate investment' ’ to which this Appendix applies is available at: http://ssrn.com/abstract=3801959.

Keywords: classification shifting, investment efficiency, earnings management, information asymmetry, managerial learning

JEL Classification: M40; M41, G10, G31

Suggested Citation

Anagnostopoulou, Seraina C. and Malikov, Kamran, Online Appendix for: The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment (April 21, 2022). Available at SSRN: https://ssrn.com/abstract=4089247 or http://dx.doi.org/10.2139/ssrn.4089247

Seraina C. Anagnostopoulou (Contact Author)

University of Piraeus, Department of Banking and Financial Management ( email )

80 Karaoli & Dimitriou Str.
Piraeus, 18534
Greece

Kamran Malikov

University of Essex ( email )

Wivenhoe Park
Colchester, CO4 3SQ
United Kingdom

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