Detecting Earnings Management.
The Accounting ReviewPublished 1 April 1995Open access
Patricia Dechow, Richard G. Sloan
Citations5,893
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Abstract
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.
Keywords
Economics, Econometrics and FinanceBusiness, Management and Accounting