The Accounting Review
Detecting Earnings Management.
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Read it free at autopapers.ssrn.com →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.
DOI: 10.2308/tar-9505096112 · Publisher: American Accounting Association