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Abstract 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.
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Dechow et al. (Sat,) studied this question.
www.synapsesocial.com/papers/6a01c888bd6301933f5cbdab — DOI: https://doi.org/10.2308/tar-9505096112
Patricia Dechow
Richard G. Sloan
The Accounting Review
University of Southern California
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