Detecting Earnings Management.
评估了多种基于应计项目的盈余管理检测模型，比较了常用检验统计量的设定和效力，并强调在研究与财务业绩相关的盈余管理动机时需控制财务业绩。
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.