Detecting Earnings Management Using Accrual-Based Models: An Empirical Study with Reference to Coal India Ltd

Binoti Patro and J K Pattanayak

The IUP Journal of Accounting Research and Audit Practices, 2014, vol. XIII, issue 2, 53-64

Abstract: This paper analyzes the use of different accrual-based models, viz., Healy model, DeAngelo model, Jones model and extended modified Jones model, in detecting earnings management with reference to Coal India Ltd. by using financial data obtained from Capitaline Database. It focuses on the application of all these models. The results confirm that two of the above models are effective in detecting earnings management in the context of Coal India Ltd.

Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:13:y:2014:i:2:p:53-64

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