Detecting Earnings Management: A New Approach

检测盈余管理:一种新方法

PATRICIA M. DECHOW, AMY P. HUTTON, JUNG HOON KIM, RICHARD G. SLOAN

DOI: 10.1111/j.1475-679x.2012.00449.x

期刊: Journal of Accounting Research

摘要

ABSTRACT This paper provides a new approach to test for accrual‐based earnings management. Our approach exploits the inherent property of accrual accounting that any accrual‐based earnings management in one period must reverse in another period. If the researcher has priors concerning the timing of the reversal, incorporating these priors can significantly improve the power and specification of tests for earnings management. Our results indicate that tests incorporating reversals increase test power by around 40% and provide a robust solution for mitigating model misspecification arising from correlated omitted variables.

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期刊信息

期刊:

ISSN: 0021-8456

国际分区

类目分区
BUSINESS, FINANCE1

国内分区

类目分区
管理学2
管理学, 商业财政与金融1
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