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Cuestiones Estadísticas Sobre Modelos Y Contrastes De Ajustes Por Devengo Anormales


  • Francisco Poveda

    (Universidad de Alicante)


During the nineties, the main issue in earnings management research has beenfocused on models¿ specification to estimate the abnormal component of accruals buttoday it does not exist a generalised consensus about current models. In this paper, wepresent an analysis of statistic and econometric problems associated with themethodology of abnormal accruals to test earnings management hypothesis. It is shownthe main limitations associated with this methodology, and also it is proposed potentialways to mitigate problems of specification and power that imply current models. A lo largo de la década de los noventa, la línea de investigación básica del earnings management ha girado en torno a la especificación de modelos que permitan estimar el componente anormal de los ajustes por devengo sin que hasta la fecha exista un consenso generalizado sobre la validez de los modelos existentes. En el presente trabajo se lleva a cabo un análisis de los problemas estadísticos y econométricos asociados a la metodología de los ajustes por devengo anormales que se aplican de forma generalizada al contraste sobre earnings management. En las conclusiones se ponen de manifiesto las principales limitaciones asociadas con esta metodología así como posibles vías para mitigar los problemas de especificación y potencia que implican los modelos existentes.

Suggested Citation

  • Francisco Poveda, 2001. "Cuestiones Estadísticas Sobre Modelos Y Contrastes De Ajustes Por Devengo Anormales," Working Papers. Serie EC 2001-16, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  • Handle: RePEc:ivi:wpasec:2001-16

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    More about this item


    earnings management; ajustes por devengo discrecionales. earnings management; abnormal accruals.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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