Standard Jones and Modified Jones: An Earnings Management Tutorial
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| Formato: | Artículo científico |
| Lenguaje: | en |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração
2022
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| _version_ | 1876465916813770752 |
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| author | Cristiano Machado Costa |
| author_facet | Cristiano Machado Costa |
| contents | Standard Jones and Modified Jones: An Earnings Management Tutorial Cristiano Machado Costa José Mauro Madeiros Velôso Soares Administración y Contabilidad ROA Standard Jones Modified Jones Earnings management cash flow and reversals Context: measurement of earnings management usually requires multi-step models for computation. After examining the literature through bibliometrics studies, literature review, and research databases, we found that the Standard Jones model and its subsequent modifications are those that have more prominent use. Much of this research is potentially interesting for business theories related to earnings quality and accounting manipulation; however, it is difficult to be understood by junior researchers and practitioners, because they are not clearly described in the literature or the steps may be easy to confuse. Objective: in this tutorial, we present several key concepts about earnings management and explain, step by step, how to measure it. Method: our tutorial considers measurement using the following models: Standard Jones, Modified Jones, Modified Jones with return on assets (ROA), and Modified Jones using Cash Flows and Accruals Reversals. Conclusions: our main contribution with this tutorial is to provide a step-by-step guide for future studies, so that they can be more comparable with each other when using measurement methods of earnings management. 2022 artículo científico 1415-6555 https://www.redalyc.org/articulo.oa?id=84069291002 https://www.redalyc.org/journal/840/84069291002/ https://www.redalyc.org/journal/840/84069291002/html/ https://www.redalyc.org/journal/840/84069291002/84069291002.epub https://www.redalyc.org/journal/840/84069291002/movil 10.1590/1982-7849rac2022200305.en en http://www.redalyc.org/revista.oa?id=840 RAC - Revista de Administração Contemporânea application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração RAC - Revista de Administração Contemporânea (Brasil) Num.2 Vol.26 |
| format | Artículo científico |
| id | redalyc_84069291002 |
| institution | Redalyc |
| language | en |
| publishDate | 2022 |
| publisher | Associação Nacional de Pós-Graduação e Pesquisa em Administração |
| spellingShingle | Standard Jones and Modified Jones: An Earnings Management Tutorial Cristiano Machado Costa Administración y Contabilidad ROA Standard Jones Modified Jones Earnings management cash flow and reversals Standard Jones and Modified Jones: An Earnings Management Tutorial Cristiano Machado Costa José Mauro Madeiros Velôso Soares Administración y Contabilidad ROA Standard Jones Modified Jones Earnings management cash flow and reversals Context: measurement of earnings management usually requires multi-step models for computation. After examining the literature through bibliometrics studies, literature review, and research databases, we found that the Standard Jones model and its subsequent modifications are those that have more prominent use. Much of this research is potentially interesting for business theories related to earnings quality and accounting manipulation; however, it is difficult to be understood by junior researchers and practitioners, because they are not clearly described in the literature or the steps may be easy to confuse. Objective: in this tutorial, we present several key concepts about earnings management and explain, step by step, how to measure it. Method: our tutorial considers measurement using the following models: Standard Jones, Modified Jones, Modified Jones with return on assets (ROA), and Modified Jones using Cash Flows and Accruals Reversals. Conclusions: our main contribution with this tutorial is to provide a step-by-step guide for future studies, so that they can be more comparable with each other when using measurement methods of earnings management. 2022 artículo científico 1415-6555 https://www.redalyc.org/articulo.oa?id=84069291002 https://www.redalyc.org/journal/840/84069291002/ https://www.redalyc.org/journal/840/84069291002/html/ https://www.redalyc.org/journal/840/84069291002/84069291002.epub https://www.redalyc.org/journal/840/84069291002/movil 10.1590/1982-7849rac2022200305.en en http://www.redalyc.org/revista.oa?id=840 RAC - Revista de Administração Contemporânea application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração RAC - Revista de Administração Contemporânea (Brasil) Num.2 Vol.26 |
| title | Standard Jones and Modified Jones: An Earnings Management Tutorial |
| topic | Administración y Contabilidad ROA Standard Jones Modified Jones Earnings management cash flow and reversals |
| url | https://www.redalyc.org/articulo.oa?id=84069291002 https://www.redalyc.org/journal/840/84069291002/ https://www.redalyc.org/journal/840/84069291002/html/ https://www.redalyc.org/journal/840/84069291002/84069291002.epub https://www.redalyc.org/journal/840/84069291002/movil |