EM: Stata module to calculate earnings management measures using the Modified Jones Model

Wu LiangHai (), Wu Hanyan (), Liu Rui () and Yang Lu ()
Additional contact information
Wu LiangHai: Anhui University of Technology
Wu Hanyan: Nanjing University of Aeronautics and Astronautics
Liu Rui: Anhui University of Technology
Yang Lu: Anhui University of Technology

Statistical Software Components from Boston College Department of Economics

Abstract: em implements the Modified Jones Model (Dechow, Sloan, and Sweeney, 1995) for measuring earnings management through discretionary accruals. The command processes financial statement data from Excel files, estimates model parameters by year-industry groups, and calculates both discretionary and non-discretionary accruals.

Language: Stata
Requires: Stata version 18
Keywords: earnings; management (search for similar items in EconPapers)
Date: 2025-10-11
Note: This module should be installed from within Stata by typing "ssc install em". The module is made available under terms of the GPL v3 (https://www.gnu.org/licenses/gpl-3.0.txt). Windows users should not attempt to download these files with a web browser.
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Downloads: (external link)
http://fmwww.bc.edu/repec/bocode/e/em.ado program code (text/plain)
http://fmwww.bc.edu/repec/bocode/e/em.sthlp help file (text/plain)
http://fmwww.bc.edu/repec/bocode/s/sunny_em.do sample do file (text/plain)
http://fmwww.bc.edu/repec/bocode/r/rawdata.xlsx xlsx file (application/x-ms-excel)

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