{"id":"https://openalex.org/W2052957366","doi":"https://doi.org/10.1080/00014788.2000.9728949","title":"Detecting earnings management using cross-sectional abnormal accruals models","display_name":"Detecting earnings management using cross-sectional abnormal accruals models","publication_year":2000,"publication_date":"2000-09-01","ids":{"openalex":"https://openalex.org/W2052957366","doi":"https://doi.org/10.1080/00014788.2000.9728949","mag":"2052957366"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.2000.9728949","doi":"https://doi.org/10.1080/00014788.2000.9728949","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2000.9728949","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067828114","display_name":"Ken V. Peasnell","orcid":"https://orcid.org/0000-0003-4472-146X","observed_orcids":["https://orcid.org/0000-0003-4472-146X"]},"institutions":[{"id":"https://openalex.org/I67415387","display_name":"Lancaster University","ror":"https://ror.org/04f2nsd36","country_code":"GB","type":"education","lineage":["https://openalex.org/I67415387"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"K. V. Peasnell","raw_affiliation_strings":["Lancaster University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lancaster University","institution_ids":["https://openalex.org/I67415387"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075040706","display_name":"Peter F. Pope","orcid":"https://orcid.org/0000-0002-6410-7777","observed_orcids":["https://orcid.org/0000-0002-6410-7777"]},"institutions":[{"id":"https://openalex.org/I67415387","display_name":"Lancaster University","ror":"https://ror.org/04f2nsd36","country_code":"GB","type":"education","lineage":["https://openalex.org/I67415387"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"P. F. Pope","raw_affiliation_strings":["Lancaster University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lancaster University","institution_ids":["https://openalex.org/I67415387"]}]},{"author_position":"last","author":{"id":null,"display_name":"S. Young","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I67415387","display_name":"Lancaster University","ror":"https://ror.org/04f2nsd36","country_code":"GB","type":"education","lineage":["https://openalex.org/I67415387"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"S. Young","raw_affiliation_strings":["Lancaster University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lancaster University","institution_ids":["https://openalex.org/I67415387"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I67415387"],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":7.7818,"has_fulltext":false,"cited_by_count":384,"citation_normalized_percentile":{"value":0.9748543,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":100},"biblio":{"volume":"30","issue":"4","first_page":"313","last_page":"326"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9399999976158142},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.996999979019165},{"id":"https://openalex.org/keywords/jones-model","display_name":"Jones model","score":0.9020000100135803},{"id":"https://openalex.org/keywords/modified-jones-model","display_name":"modified Jones model","score":0.9470000267028809},{"id":"https://openalex.org/keywords/model-specification","display_name":"model specification","score":0.7730000019073486},{"id":"https://openalex.org/keywords/statistical-power","display_name":"statistical power","score":0.906000018119812},{"id":"https://openalex.org/keywords/revenue-manipulation","display_name":"revenue manipulation","score":0.9319999814033508},{"id":"https://openalex.org/keywords/accrual-based-earnings-management","display_name":"accrual-based earnings management","score":0.6809999942779541}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.9042329788208008},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.7427813410758972},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.6410877704620361},{"id":"https://openalex.org/C2776502983","wikidata":"https://www.wikidata.org/wiki/Q690182","display_name":"Contrast (vision)","level":2,"score":0.6080514192581177},{"id":"https://openalex.org/C774472","wikidata":"https://www.wikidata.org/wiki/Q6760393","display_name":"Margin (machine learning)","level":2,"score":0.606258749961853},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5632700324058533},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.4714706242084503},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.459051251411438},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4504167437553406},{"id":"https://openalex.org/C117222624","wikidata":"https://www.wikidata.org/wiki/Q7575010","display_name":"Specification","level":2,"score":0.43655213713645935},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.37005776166915894},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.3432140350341797},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3067959249019623},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.2765945792198181},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11972805857658386},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1080/00014788.2000.9728949","doi":"https://doi.org/10.1080/00014788.2000.9728949","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2000.9728949","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/00014788.2000.9728949","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:eprints.lancs.ac.uk:43409","doi":null,"is_oa":false,"landing_page_url":"https://eprints.lancs.ac.uk/id/eprint/43409/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401916","display_name":"Lancaster EPrints (Lancaster University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67415387","host_organization_name":"Lancaster University","host_organization_lineage":["https://openalex.org/I67415387"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},{"id":"pmh:oai:eprints.lse.ac.uk:53923","doi":null,"is_oa":false,"landing_page_url":"http://eprints.lse.ac.uk/53923/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401593","display_name":"London School of Economics and Political Science Research Online (London School of Economics and Political Science)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I909854389","host_organization_name":"London School of Economics and Political Science","host_organization_lineage":["https://openalex.org/I909854389"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:iris.unibocconi.it:11565/4017580","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11565/4017580","pdf_url":null,"source":{"id":"https://openalex.org/S7407055170","display_name":"Archivio istituzionale della Ricerca - Bocconi","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W111133282","https://openalex.org/W1576728798","https://openalex.org/W1904553393","https://openalex.org/W1976590336","https://openalex.org/W1986187321","https://openalex.org/W2015772697","https://openalex.org/W2048219031","https://openalex.org/W2055549572","https://openalex.org/W2074531150","https://openalex.org/W2090650059","https://openalex.org/W2113430743","https://openalex.org/W2332108646","https://openalex.org/W3125111241","https://openalex.org/W4229804319"],"related_works":["https://openalex.org/W7099923482","https://openalex.org/W160660852","https://openalex.org/W2015772697","https://openalex.org/W1988322036","https://openalex.org/W1702522155","https://openalex.org/W67837710","https://openalex.org/W3125213520","https://openalex.org/W7037257688","https://openalex.org/W1603811794","https://openalex.org/W6992950632"],"abstract_inverted_index":{"This":[0],"paper":[1],"examines":[2],"specification":[3],"and":[4,46,56,163,174],"power":[5],"issues":[6],"in":[7,28],"relation":[8],"to":[9,13,19,40,93,104,124,168,183],"three":[10,85,133],"models":[11,26,87,165],"used":[12],"estimate":[14],"abnormal":[15,111],"accruals.":[16],"In":[17,38,178],"contrast":[18],"the":[20,32,42,62,74,84,100,121,161,180],"majority":[21],"of":[22,34,73,83,97,110,120,137,146,153],"prior":[23,67],"work":[24],"evaluating":[25],"estimated":[27,36],"time-series,":[29],"we":[30,53],"examine":[31],"performance":[33,116],"cross-sectionally":[35],"models.":[37],"addition":[39],"testing":[41],"standard-Jones":[43,162],"(Jones,":[44],"1991)":[45],"modified-Jones":[47,164],"(Dechow":[48],"et":[49],"al.,":[50],"1995)":[51],"models,":[52,77],"also":[54],"develop":[55],"test":[57],"a":[58,94],"new":[59],"specification,":[60],"labelled":[61],"\u2018margin":[63],"model\u2019.":[64],"Consistent":[65],"with":[66],"US":[68],"research":[69],"employing":[70],"time-series":[71],"specifications":[72],"two":[75],"Jones":[76],"our":[78],"findings":[79],"suggest":[80],"that":[81,131],"each":[82],"cross-sectional":[86],"are":[88,135,166],"well":[89],"specified":[90,108],"when":[91,113],"applied":[92],"random":[95],"sample":[96],"firm-years.":[98],"However,":[99],"margin":[101,181],"model":[102],"appears":[103,182],"generate":[105],"relatively":[106,139],"better":[107],"estimates":[109],"accruals":[112,147],"cash":[114],"flow":[115],"is":[117],"extreme.":[118],"Analysis":[119],"models'":[122],"ability":[123],"detect":[125],"artificially":[126],"induced":[127],"earnings":[128],"management":[129,148],"indicates":[130],"all":[132],"procedures":[134],"capable":[136],"generating":[138],"powerful":[140,171,186],"tests":[141],"for":[142,172],"economically":[143],"plausible":[144],"levels":[145],"(e.g.,":[149],"less":[150],"than":[151],"10%":[152],"lagged":[154],"total":[155],"assets).":[156],"Regarding":[157],"their":[158],"relative":[159],"performance,":[160],"found":[167],"be":[169,184],"more":[170,185],"revenue":[173],"bad":[175],"debt":[176,190],"manipulations.":[177,192],"contrast,":[179],"at":[187],"detecting":[188],"non-bad":[189],"expense":[191]},"counts_by_year":[{"year":2026,"cited_by_count":13},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":19},{"year":2023,"cited_by_count":19},{"year":2022,"cited_by_count":27},{"year":2021,"cited_by_count":17},{"year":2020,"cited_by_count":15},{"year":2019,"cited_by_count":19},{"year":2018,"cited_by_count":17},{"year":2017,"cited_by_count":18},{"year":2016,"cited_by_count":23},{"year":2015,"cited_by_count":18},{"year":2014,"cited_by_count":18},{"year":2013,"cited_by_count":17},{"year":2012,"cited_by_count":20}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
