search query: @indexterm MANAGEMENT APPRAISAL / total: 83
reference: 4 / 83
| Author: | Jeter, D. C. Shivakumar, L. |
| Title: | Cross-sectional estimation of abnormal accruals using quarterly and annual data: Effectiveness in detecting event-specific earnings management |
| Journal: | Accounting and Business Research
1999 : AUTUMN, VOL. 29:4, p. 299-319 |
| Index terms: | EARNINGS MANAGEMENT APPRAISAL EFFECTIVENESS |
| Language: | eng |
| Abstract: | This study addresses certain methodological issues arise in estimating abnormal acruals for detection of event-specific earnings management. The study focuses on the specification of cross-sectional models of expected accruals using quarterly as well annual data. A variation of Jones model that is shown to be well specified for all cash flow levels, is presented. |
SCIMA