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This paper evaluates alternative accrual-based models for detecting earnings management. All models appear well specified when applied to a random sample of firm-years. A modified version of the model developed by Jones (1991) exhibits the most power.
This paper evaluates alternative accrual-based models for detecting earnings management. All models appear well specified when applied to a random sample of firm-years. A modified version of the model developed by Jones (1991) exhibits the most power.
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Attribution Non-Commercial (BY-NC)
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This paper evaluates alternative accrual-based models for detecting earnings management. All models appear well specified when applied to a random sample of firm-years. A modified version of the model developed by Jones (1991) exhibits the most power.
Авторское право:
Attribution Non-Commercial (BY-NC)
Доступные форматы
Скачайте в формате PDF, TXT или читайте онлайн в Scribd