haku: @indexterm MANAGEMENT APPRAISAL / yhteensä: 83
viite: 4 / 83
| 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. |
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