Standard Jones and Modified Jones: An Earnings Management Tutorial

Standard Jones and Modified Jones: An Earnings Management Tutorial

Context: measurement of earnings management usually requires multi-step models for computation. After examining the literature through bibliometrics studies, literature review, and research databases, we found that the Standard Jones model and its subsequent modifications are those that have more pr...

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Bibliographic Details
Main Authors: Cristiano Machado Costa, José Mauro Madeiros Velôso Soares
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2021-08-01
Series:RAC: Revista de Administração Contemporânea
Subjects:
earnings management
standard jones
modified jones
roa
cash flow and reversals
Online Access:https://rac.anpad.org.br/index.php/rac/article/view/1501

Internet

https://rac.anpad.org.br/index.php/rac/article/view/1501

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