الفهرس 
Chapter One Research FrameworkOnly 14 pages are availabe for public view
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Abstract
Purpose: This research aims to investigate the determinants of management classification shifting of the cash flows items and its effect on firm value.
Design/Methodology/Approach: A panel data regression analysis is conducted on a sample of 83 firms listed on the Egyptian Stock Exchange market during the period from 2016 till 2020.
Findings: The results indicate that managers in higher leverage firms, in higher profitable firms, and in cross-listed firms have more incentives to manipulate cash flows through classification shifting. In contrast, managers in firms with big 4 auditor, in firms with bigger board size, and in healthy financial firms have less incentive to engage in classification shifting of cash flows items. However, the board independence, the CEO duality, the existence of director with accounting and financial expertise found to have insignificant impact on the classification shifting of cash flows items. In addition, the results show that firms engaging in classification shifting of cash flows items do not suffer from lower firm value.