Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?

Discretionary accruals estimated from Jones-type models are elevated or depressed for firms with extreme performance. Kothari et al. (J Acc Econ 39:163–197, 2005 ) propose performance matching to address the issue, that is, to difference discretionary accruals estimated from Jones-type models for tr...

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Veröffentlicht in:	Review of accounting studies 2014-06, Vol.19 (2), p.736-768
Hauptverfasser:	Keung, Edmund, Shih, Michael S. H.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting/Auditing Business and Management Corporate Finance Earnings management Independent variables Public Finance Regression analysis Skewness Studies
Online-Zugang:	Volltext
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