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Detecting Earnings Management.

Patricia Dechow1; Richard G. Sloan2

1 USC Marshall School of Business · 2 University of Southern California

The Accounting Review 1995 open access

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.

DOI
10.2308/tar-9505096112
Volume
70 (2)
Pages
193-225
Language
en
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