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Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis *
Author(s) -
Jones Keith L.,
Krishnan Gopal V.,
Melendrez Kevin D.
Publication year - 2008
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1506/car.25.2.8
Subject(s) - george (robot) , commonwealth , accrual , state (computer science) , earnings , library science , management , political science , history , accounting , art history , economics , law , mathematics , computer science , algorithm