AN INVESTIGATION INTO THE EFFECTS OF INCLUDING CASH FLOWS AND ACCRUALS IN JONES AND MODIFIED JONES MODELS ON THEIR OPTIMIZATION

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MEHRANI KAVEH; ZAMANI MOHAMADREZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF SECURITIES EXCHANGE Year:2016 | Volume:8 | Issue:32 Page(s): 5-26

Download Full-Text

Persian Verion

View:

846

Download:

Cites:

Information Journal Paper

Title

AN INVESTIGATION INTO THE EFFECTS OF INCLUDING CASH FLOWS AND ACCRUALS IN JONES AND MODIFIED JONES MODELS ON THEIR OPTIMIZATION

Author(s)

MEHRANI KAVEH | ZAMANI MOHAMADREZA | Issue Writer Certificate

Keywords

JONES MODELQ2

UNEXPECTED ACCRUALSQ3

EXPECTED ACCRUALSQ2

MODIFIED JONES MODELQ2

ACCRUALSQ2

Abstract

Accruals, as a criterion for measuring earnings management, play a major role in today studies. In fact, earnings management detection is the main usage of ACCRUALS segregation. A number of models are employed to determine earnings management of which Jones and Modified JONES MODELs are known to be the best.In this study, we investigate the inclusion of three proposed variables in the above-mentioned models and their possible contribution to error reduction and consequent optimization of the models. These variables include current and lagged operating cash flows, lagged cash flows, and concurrent current and lagged operating cash flows and lagged cash flows.The results show that adding our proposed variables by the following can improve the efficiency of our models in earnings management detection:1. Concurrent, current and lagged operating cash flows and lagged cash flows.2. Current and lagged operating cash flows,3. Lagged ACCRUALS.

Cites

No record.

References

No record.

Cite

APA: Copy

MEHRANI, KAVEH, & ZAMANI, MOHAMADREZA. (2016). AN INVESTIGATION INTO THE EFFECTS OF INCLUDING CASH FLOWS AND ACCRUALS IN JONES AND MODIFIED JONES MODELS ON THEIR OPTIMIZATION. JOURNAL OF SECURITIES EXCHANGE, 8(32 ), 5-26. SID. https://sid.ir/paper/187698/en

Vancouver: Copy

MEHRANI KAVEH, ZAMANI MOHAMADREZA. AN INVESTIGATION INTO THE EFFECTS OF INCLUDING CASH FLOWS AND ACCRUALS IN JONES AND MODIFIED JONES MODELS ON THEIR OPTIMIZATION. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2016;8(32 ):5-26. Available from: https://sid.ir/paper/187698/en

IEEE: Copy

KAVEH MEHRANI, and MOHAMADREZA ZAMANI, “AN INVESTIGATION INTO THE EFFECTS OF INCLUDING CASH FLOWS AND ACCRUALS IN JONES AND MODIFIED JONES MODELS ON THEIR OPTIMIZATION,” JOURNAL OF SECURITIES EXCHANGE, vol. 8, no. 32 , pp. 5–26, 2016, [Online]. Available: https://sid.ir/paper/187698/en

Related Journal Papers