1995•The Accounting ReviewOpen access

Detecting Earnings Management.

Patricia Dechow, Richard G. Sloan

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.

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Key concepts: Accrual, Earnings management, Accounting, Econometrics, Sample (material), Earnings, Extant taxon, Commission