In accounting studies, researchers use some models for determining earnings management at companies. The main concentration of these models is on discretionary accruals. In this paper, five common models, including DeAngel (1985), Jones (1991), Modified Jones (1995), Subramaneam (1996), and Gomez et al (2000) are compared. Data that are used relate to the 110 companies listed in Tehran Stock Exchange from 2004 to 2009. Researches assumptions are tested based on regression analysis, t student, pair t test. The result indicates that, for determining earnings management, at Iranian corporations, the modified Jones model is the most powerful.
bozorgasl, M., & ghafarpour, F. (2013). Comparing Models of Predicting Accruals for Determining Earnings Management. Applied Research in Financial Reporting, 1(1), 27-50.
MLA
mousa bozorgasl; farshid ghafarpour. "Comparing Models of Predicting Accruals for Determining Earnings Management". Applied Research in Financial Reporting, 1, 1, 2013, 27-50.
HARVARD
bozorgasl, M., ghafarpour, F. (2013). 'Comparing Models of Predicting Accruals for Determining Earnings Management', Applied Research in Financial Reporting, 1(1), pp. 27-50.
VANCOUVER
bozorgasl, M., ghafarpour, F. Comparing Models of Predicting Accruals for Determining Earnings Management. Applied Research in Financial Reporting, 2013; 1(1): 27-50.
