Corporate Governance and Earnings Management by Classification Shifting

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Corporate Governance and Earnings Management: A Survey of Literature (2013, background): “…earnings management by classification shifting—managers’ deliberate misclassification of core expenses as noncore special items on the statement of comprehensive income to create the illusion of an increase in core earnings for investors (Haw et al., 2011) so as to affect the share performance.”
Do Women On Boards And In Top Management Reduce Earnings Management? Evidence In France (2015, result): “This relationship is not consistent with the results of Kaznik (1999) and Haw et al. (2004).”
Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018, unknown): “A major limitation of the few existing studies (Abernathy et al. 2014; Alfonso et al. 2015; Fan et al. 2010; Haw et al. 2011; Zalata and Roberts 2016, 2017) is that they have often treated all CEOs engaged in classification shifting as the same, irrespective of their background, specifically their g”