The usefulness of accounting numbers information and its correlation to accounting standards is over becoming controversy among academics todays. Established standards exaggerate the business opinion to preserve business practices on going concern. A low level of information asymmetry among the investor, management, and the other users represents a high quality of financial statement which is captured on proper earnings management. The method of classification shifting is thoroughly unusual regarding to the fact that researchers evince that the analyst and investor are giving more attention to expected earnings rather to core earnings, whether it can mislead on the ability to estimate the income. Sample used in this study is Germany, Spain and France.extraordinary items of all-firm listed on stock exchange in each country. Result shows manager giving more attention to expected earnings rather than to core earnings. It illustrate classification shifting is happen in three countries mentioned.