ABILITY OF ACCRUALS PREDICTION MODELS ON THE BASIS OF JONES MODEL IN PREDICTION OF ABNORMAL ACCRUALS AND ACCRUALS ANOMALY

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KHANI ABDOLAH; EBRAHIMI KHADIJEH

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2013 | Volume:4 | Issue:14 Page(s): 67-90

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Information Journal Paper

Title

ABILITY OF ACCRUALS PREDICTION MODELS ON THE BASIS OF JONES MODEL IN PREDICTION OF ABNORMAL ACCRUALS AND ACCRUALS ANOMALY

Author(s)

KHANI ABDOLAH | EBRAHIMI KHADIJEH | Issue Writer Certificate

Keywords

ACCRUALS ANOMALYQ2

MODIFIED JONES MODEL (MJ)Q2

MJ WITH OPERATING CASH FLOWS (MJOCF)Q2

MJ WITH RETURN ON ASSETS (MJROA)Q2

MISPRICINGQ2

Abstract

To estimate abnormal accruals, prior researches employed a wide variety of models and estimation procedures. We evaluate the performance of three representative models, modified Jones model (MJ), MJ with operating cash flows (MJOCF), and MJ with return on assets (MJROA), using multi regression model and a sample with 80 active companies in Tehran Stock Exchange (TSE). In addition, we investigated accrual anomaly, using MJ with operating cash flows (MJOCF), and MJ with return on assets (MJROA). The result showed that the best model for perspective abnormal accrual is the MJOCF model, and that MJOCF shows less accrual anomaly.

Cites

ANALYZING PERSISTENCE OF THE CASH COMPONENT COMPARE TO ACCRUAL COMPONENT OF EARNINGS AND THE ROLE OF FIRM CHARACTERISTICS ON ACCRUAL ANOMALY IN METAL INDUSTRIES

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APA: Copy

KHANI, ABDOLAH, & EBRAHIMI, KHADIJEH. (2013). ABILITY OF ACCRUALS PREDICTION MODELS ON THE BASIS OF JONES MODEL IN PREDICTION OF ABNORMAL ACCRUALS AND ACCRUALS ANOMALY. JOURNAL OF ACCOUNTING KNOWLEDGE, 4(14), 67-90. SID. https://sid.ir/paper/163339/en

Vancouver: Copy

KHANI ABDOLAH, EBRAHIMI KHADIJEH. ABILITY OF ACCRUALS PREDICTION MODELS ON THE BASIS OF JONES MODEL IN PREDICTION OF ABNORMAL ACCRUALS AND ACCRUALS ANOMALY. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2013;4(14):67-90. Available from: https://sid.ir/paper/163339/en

IEEE: Copy

ABDOLAH KHANI, and KHADIJEH EBRAHIMI, “ABILITY OF ACCRUALS PREDICTION MODELS ON THE BASIS OF JONES MODEL IN PREDICTION OF ABNORMAL ACCRUALS AND ACCRUALS ANOMALY,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 4, no. 14, pp. 67–90, 2013, [Online]. Available: https://sid.ir/paper/163339/en

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