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This paper compares the performance-matched discretionary accrual model (quantitative) and the Mulford and Comiskey (2002) qualitative measure to compute earnings management in two state-owned and two private entities for 1998 to 2009. The results provide evidence that the two measures are unable to provide similar results for the existence of earnings management. The difference in the results between the two methods is attributed to the different ontological and epistemological views and the primary focus of the respective models. The results do not imply superiority of any model.

australasian accounting business and finance journal

A Comparison of Qualitative and Quantitative Methods of Detecting Earnings Management: Evidence from two Fijian Private and two Fijian State-owned Entities