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The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial … regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial …
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accounting information and its usefulness to market participants supports the need for ongoing regulatory activity to improve the …
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This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown the prevalence of measurement error in all models used to estimate discretionary accruals (Healy (1985), DeAngelo (1986), Jones (1991)...
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