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Detecting Earnings Management Using Accrual-Based Models: An Empirical Study with Reference to Coal India Ltd

Binoti Patro & J. K. Pattanayak

IUP Journal of Accounting Research & Audit Practices2014article
ABDC C
Weight
0.36

What the paper says

This paper analyzes the use of different accrual-based models, viz., Healy model, DeAngelo model, Jones model and extended modified Jones model, in detecting earnings management with reference to Coal India Ltd. by using financial data obtained from Capitaline Database. It focuses on the application of all these models. The results confirm that two of the above models are effective in detecting earnings management in the context of Coal India Ltd.

2 citations

Cite this paper

@article{binoti2014,
  title        = {{Detecting Earnings Management Using Accrual-Based Models: An Empirical Study with Reference to Coal India Ltd}},
  author       = {Binoti Patro & J. K. Pattanayak},
  journal      = {IUP Journal of Accounting Research & Audit Practices},
  year         = {2014},
}

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Detecting Earnings Management Using Accrual-Based Models: An Empirical Study with Reference to Coal India Ltd

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Evidence weight

0.36

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.