EVALUATING UNEXPECTED ACCRUALS TO DETECT ACCOUNTING MANIPULATIONS: EVIDENCE FROM EMERGING MARKETS
This paper estimates and tests the power of unexpected accruals models as indicators of earnings misstatement. The models are implemented on a comprehensive sample of listed firms in Africa, with available information from 2006 to 2020. The paper aims to determine the specification-correctness as w...
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| Format: | Article |
| Language: | English |
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Association of Social and Educational Innovation
2023-11-01
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| Series: | International Journal of Social and Educational Innovation |
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| Online Access: | https://www.journals.aseiacademic.org/index.php/ijsei/article/view/321 |