Comparing abnormal accruals models: a non-parametric approach
AbstractThe purpose of this study is to compare the distribution of discretionary accruals produced by the Standard and Modified Jones models using a non-parametric approach. Evidence is provided that discretionary accruals produced by the two models have an almost identical distribution. Moreover, it is found that whether or not an intercept is included in the model produces more intra-distribution mobility than the use of the standard or the modified version of the model.
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Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal Applied Economics.
Volume (Year): 36 (2004)
Issue (Month): 13 ()
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- Juan Manuel García Lara & Beatriz García Osma & Araceli Mora, 2005.
"The Effect of Earnings Management on the Asymmetric Timeliness of Earnings,"
Journal of Business Finance & Accounting,
Wiley Blackwell, vol. 32(3-4), pages 691-726.
- García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli, 2005. "The effect of earnings management on the asymmetric timeliness of earnings," Open Access publications from Universidad Carlos III de Madrid info:hdl:10016/7633, Universidad Carlos III de Madrid.
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