Detecting earnings management

Article Abstract:

The ability of five alternative accrual-based models to detect earnings management is examined. The specification and power of ordinary test statistics are compared across the measures of discretionary accruals formulated by the Healy Model, the DeAngelo Model, the Jones Model, the Modified Jones Model and the Industry Model. Results indicate that these models seem to generate well specified tests when applied to a random sample of event-years, but the power of these tests is low for earnings management of economically probable magnitudes. The models are also found to generate misspecified tests when applied to firm-years experiencing extreme financial performance. The major implications of these results on earnings management are discussed.

Models, Management, Profits, Financial management, Corporate profits

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Plumbing & heating

Article Abstract:

A list of plumbing and heating products and the companies that manufacture them is presented. The list includes products such as electronic air cleaners, chimney cleaning supplies, room dehumidifiers, faucet attachments, gas heaters, plumbers' putty and water conditioner supplies.

Plumbing and Heating, Except Electric, Plumbing & Heating Equip, Ventilation, Heating, Air-Conditioning, and Commercial Refrigeration Equipment Manufacturing, Product information, Building materials, Illustration, Heating, ventilation, and air conditioning industry, HVAC industry, Plumbing industry

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In on outsourcing

Article Abstract:

Robert Boyd, vice president of corporate real estate agency Advantis Real Estate Services Co., is one of the industry's top performing agents.

Methods, Officials and employees, Real estate agents, Real estate agents and brokers, Boyd, Robert, Advantis Real Estate Services Co.

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