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Jones, Dechow And Kasznik Models Significance In The Romanian Economic Environment

  • Dumitru Matis

    (Babes-Bolyai University of Cluj-Napoca)

  • Alina Beattrice Vladu

    (Babes-Bolyai University of Cluj-Napoca)

  • Laura Negrea

    (Babes-Bolyai University of Cluj-Napoca)

  • Lucia Sucala

    (Babes-Bolyai University Cluj-Napoca)

This study intends to be a first step into an attempt of measuring the earningsmanagement using an econometric model valid for the Romanian specificities by trying to establishthe level of significance of three acknowledged econometric models: Jones (1991), Dechow et al.(1995) and Kasznik (1999) on Romanian economic environment.Given the above mentioned premises, the study was conducted using the Romanian listedcompanies (active on the Bucharest Stock Exchange) selected by a main criteria: discrepancybetween reported cash flow and reported net income. Our analyses lead us to the conclusionrelated to the above mentioned issues that Jones model was found to be significant for Romanianeconomic environment in terms of applicability unlike Dechow and Kasznik models, thus it may befurther developed and applied to an extended database.

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Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

Volume (Year): 1 (2010)
Issue (Month): 12 ()
Pages: 25

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Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:25
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