haku: @indexterm effectiveness / yhteensä: 756
viite: 257 / 756
Tekijä: | Jeter, D. C. Shivakumar, L. |
Otsikko: | Cross-sectional estimation of abnormal accruals using quarterly and annual data: Effectiveness in detecting event-specific earnings management |
Lehti: | Accounting and Business Research
1999 : AUTUMN, VOL. 29:4, p. 299-319 |
Asiasana: | EARNINGS MANAGEMENT APPRAISAL EFFECTIVENESS |
Kieli: | eng |
Tiivistelmä: | 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