This study examines whether accruals models' performance, in terms of predictive accuracy and power to detect earnings management, varies across strongly heterogeneous samples, such as different countries. We analyse the performance of two accruals estimation models, that is, the Modified Jones...

This study assesses the influence of discretionary accounting changes on financial analysts' individual forecast errors in the Netherlands from 1988 to 1999. It contributes to previous research by examining whether accounting changes (1) influence analysts' earnings forecast accuracy; and (2)...