Detecting Earnings Management.

19955,736 citationsJournal Articlegreen Open Access

Authors

Richard G. Sloan · University of Southern California

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.

Topics & Keywords

Auditing, Earnings Management, Governance Law, Economics, and Judicial Systems Financial Distress and Bankruptcy Prediction

Publication Details

Published in: The Accounting Review

Volume 70, Issue 2, pp. 193-225

DOI: 10.2308/tar-9505096112

Field-Weighted Citation Impact: 56.08

Command Palette

Detecting Earnings Management.

Authors

Abstract

Topics & Keywords

Publication Details