The Accounting Review Vol. 70 No. 2 1995

Detecting Earnings Management.

Patricia Dechow¹; Richard G. Sloan²

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

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

Issue

2

Pages

193-225

Language

en

Sources

openalex crossref

Cite

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