Detecting Earnings Management.

1995/04/01 by Patricia M. Dechow, Patricia Dechow, Richard G. Sloan · 5,966 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Accounting #Accrual #Actuarial science #Auditing, Earnings Management, Governance #Business #Commission #Earnings #Earnings management #Econometrics #Economics #Extant taxon #Finance #Financial Distress and Bankruptcy Prediction #Law, Economics, and Judicial Systems #Sample (material)

paper · open access · doi:10.2308/tar-9505096112

published in The Accounting Review 70(2), 193-225 (American Accounting Association)

openalex publication_date 1995/04/01 · openalex created_date 2016/06/24 · openalex updated_date 2026/08/05

Abstract

Abstract Evaluates alternative accrual-based models for detecting earnings management. Comparison of the specification and power of commonly used test statistics; Application of the models to a random sample of firm-years; Importance of controlling for financial performance when investigating earnings management stimuli that are correlated with financial performance.

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