search query: @author Dechow, P. / total: 6
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| Author: | Dechow, P. Sloan, R. Sweeney, A. |
| Title: | Detecting earnings management |
| Journal: | Accounting Review
1995 : APR, VOL. 70:2, p. 193-225 |
| Index terms: | EARNINGS MANAGEMENT MODELS |
| Language: | eng |
| Abstract: | This paper evaluates alternative accrual-based models for detecting earnings management. The evaluation compares the specification and power of commonly used test statistics across the measures of discretionary accruals generated by the models and provides the following major insights. First, all of the models appear well specified when applied to a random sample of firm-years. Second, the models all generate tests of low power for earnings management of economically plausible magnitudes. |
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