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EM: Stata module to calculate earnings management measures using the Modified Jones Model

Author

Listed:
  • Wu LiangHai

    (Anhui University of Technology)

  • Wu Hanyan

    (Nanjing University of Aeronautics and Astronautics)

  • Liu Rui

    (Anhui University of Technology)

  • Yang Lu

    (Anhui University of Technology)

Programming Language

Abstract

em implements the Modified Jones Model (Dechow, Sloan, and Sweeney, 1995) for measuring earnings management through discretionary accruals. The command processes financial statement data from Excel files, estimates model parameters by year-industry groups, and calculates both discretionary and non-discretionary accruals.

Suggested Citation

  • Wu LiangHai & Wu Hanyan & Liu Rui & Yang Lu, 2025. "EM: Stata module to calculate earnings management measures using the Modified Jones Model," Statistical Software Components S459531, Boston College Department of Economics.
    • Handle: RePEc:boc:bocode:s459531
    Note: This module should be installed from within Stata by typing "ssc install em". The module is made available under terms of the GPL v3 (https://www.gnu.org/licenses/gpl-3.0.txt). Windows users should not attempt to download these files with a web browser.
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    File URL: http://fmwww.bc.edu/repec/bocode/e/em.ado
    File Function: program code
    Download Restriction: no
    File URL: http://fmwww.bc.edu/repec/bocode/e/em.sthlp
    File Function: help file
    Download Restriction: no
    File URL: http://fmwww.bc.edu/repec/bocode/s/sunny_em.do
    File Function: sample do file
    Download Restriction: no
    File URL: http://fmwww.bc.edu/repec/bocode/r/rawdata.xlsx
    File Function: xlsx file
    Download Restriction: no
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