Evaluates alternative accrual-based models for detecting earnings management. Comparison of the specification and power of commonly used test statistics; Application of the models to a random sample of firm-years; Importance of controlling for financial performance when investigating earnings management stimuli that are correlated with financial performance.
No takes yet. Share an insight, caveat, or question.
Dechow et al. (1995) studied this question.
Synapse has enriched 5 related papers. Consider them for comparative context: