Prior studies document that managers manipulate core earnings through different methods to favourably influence the perception of stakeholders towards the operating performance of the firm. However, it is of interest to examine which core earnings manipulation method is preferred by firms...

This study investigates the earnings management among family firms in India after taking into account the moderating the effect of board independence. Discretionary accruals have been used to measure the magnitude of earning management, which has been estimated using the Modified Jones model...

In this paper, we compare the performance of Inclan and Tiao's (IT) (1994) and Sanso, Arago and Carrion's (AIT) (2004) iterated cumulative sums of squares (ICSS) algorithms by means of Monte Carlo simulation experiments for various data-generating processes with conditional and unconditional...