Title: Review on the Earnings Management Econometric Model
Abstract:There are three earnings management econometric models.The accruals model calculates earnings management by discretionary accruals;The specific accruals model makes sure whether or not earnings manage...There are three earnings management econometric models.The accruals model calculates earnings management by discretionary accruals;The specific accruals model makes sure whether or not earnings management by analyzing specific means of earnings management and the earnings and accruals distribution model makes sure whether or not earnings management by distributing disciplinarian of earnings or accruals.Now there are many problems in earnings management econometric models, especially in Chinese transitional economy,it is an important investigative work to developing a more effective econometric model.Read More
Publication Year: 2006
Publication Date: 2006-01-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot