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Detecting Earnings Management.

Patricia Dechow; Richard G. Sloan · The Accounting Review · 1995

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Author / responsible party
Patricia Dechow; Richard G. Sloan
Publisher
The Accounting Review
Year
1995
Language
English

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Abstract Evaluates alternative accrual-based models for detecting earnings management. Comparison of the specification and power of commonly used test statistics; Application of the models to a random sample of firm-years; Importance of controlling for financial performance when investigating earnings management stimuli that are correlated with financial performance.

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APA 7

Dechow, P. & Sloan, R. G. (1995). Detecting Earnings Management. https://doi.org/10.2308/tar-9505096112

MLA

Dechow, Patricia, and Richard G. Sloan. "Detecting Earnings Management." 1995. https://doi.org/10.2308/tar-9505096112.

Chicago

Dechow, Patricia and Richard G. Sloan. 1995. "Detecting Earnings Management.". https://doi.org/10.2308/tar-9505096112.

Harvard

Dechow, P. and Sloan, R. G. 1995, Detecting Earnings Management, The Accounting Review, available at: https://doi.org/10.2308/tar-9505096112 [Accessed 7 Aug. 2026].

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Resource details

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Title
Detecting Earnings Management.
Author / contributors
Patricia Dechow; Richard G. Sloan
Publisher
The Accounting Review
Publication year
1995
Language
English

Subjects

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Accrual; Earnings management; Accounting; Econometrics; Sample (material); Earnings; Extant taxon; Commission; Business; Actuarial science; Economics; Finance
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