Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and

To estimate abnormal accruals, prior researches employed a wide variety of models and estimation procedures. We evaluate the performance of three representative models, modified Jones model (MJ), MJ with operating cash flows (MJOCF), and MJ with return on assets (MJROA), using multi regression model...

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Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2013
Materias:	keywords: accruals anomaly modified jones model (mj) mj with operating cash flows (mjocf) mj with return on assets (mjroa) mispricing Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/7ff48a14372f4ad2968e4b19e992376f
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id	oai:doaj.org-article:7ff48a14372f4ad2968e4b19e992376f
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spelling	oai:doaj.org-article:7ff48a14372f4ad2968e4b19e992376f2021-11-04T19:45:28ZAbility of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and2008-89142476-292X10.22103/jak.2013.604https://doaj.org/article/7ff48a14372f4ad2968e4b19e992376f2013-12-01T00:00:00Zhttps://jak.uk.ac.ir/article_604_3a1ecb65dc5af4ecf1f660b9885534ce.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XTo estimate abnormal accruals, prior researches employed a wide variety of models and estimation procedures. We evaluate the performance of three representative models, modified Jones model (MJ), MJ with operating cash flows (MJOCF), and MJ with return on assets (MJROA), using multi regression model and a sample with 80 active companies in Tehran Stock Exchange (TSE). In addition, we investigated accrual anomaly, using MJ with operating cash flows (MJOCF), and MJ with return on assets (MJROA). The result showed that the best model for perspective abnormal accrual is the MJOCF model, and that MJOCF shows less accrual anomaly.Shahid Bahonar University of Kermanarticlekeywords: accruals anomalymodified jones model (mj)mj with operating cash flows (mjocf)mj with return on assets (mjroa)mispricingAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 4, Iss 14, Pp 67-90 (2013)
institution	DOAJ
collection	DOAJ
language	FA
topic	keywords: accruals anomaly modified jones model (mj) mj with operating cash flows (mjocf) mj with return on assets (mjroa) mispricing Accounting. Bookkeeping HF5601-5689
spellingShingle	keywords: accruals anomaly modified jones model (mj) mj with operating cash flows (mjocf) mj with return on assets (mjroa) mispricing Accounting. Bookkeeping HF5601-5689 Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and
description	To estimate abnormal accruals, prior researches employed a wide variety of models and estimation procedures. We evaluate the performance of three representative models, modified Jones model (MJ), MJ with operating cash flows (MJOCF), and MJ with return on assets (MJROA), using multi regression model and a sample with 80 active companies in Tehran Stock Exchange (TSE). In addition, we investigated accrual anomaly, using MJ with operating cash flows (MJOCF), and MJ with return on assets (MJROA). The result showed that the best model for perspective abnormal accrual is the MJOCF model, and that MJOCF shows less accrual anomaly.
format	article
title	Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and
title_short	Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and
title_full	Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and
title_fullStr	Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and
title_full_unstemmed	Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and
title_sort	ability of accruals prediction models on the basis of jones model in prediction of abnormal accruals and
publisher	Shahid Bahonar University of Kerman
publishDate	2013
url	https://doaj.org/article/7ff48a14372f4ad2968e4b19e992376f
_version_	1718444661343780864

Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and

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