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Modifications to the Jones Model and Alternative Methodologies

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Earnings Management

Part of the book series: Springer Series in Accounting Scholarship ((KLAS,volume 3))

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In Chap. 10, we elaborated on type I and type II errors in the results of the Jones model’s tests. The consensus in the literature nowadays is that the major concern lies with the type I error (Bernard and Skinner, 1996; Healy, 1996; Dechow, Richardson, and Tuna, 2003; Kothari, Leone, and Wasley, 2005), which indicates incorrectly that earnings management has occurred. McNichols (2000), reasons that type II error is less urgent because editors reject studies with “weak” results.

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Ronen, J., Yaari, V. (2008). Modifications to the Jones Model and Alternative Methodologies. In: Earnings Management. Springer Series in Accounting Scholarship, vol 3. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25771-6_11

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