عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Accruals, as a criterion for measuring earnings management, play a major role in today studies. In fact, earnings management detection is the main usage of accruals segregation. A number of models are employed to determine earnings management of which Jones and Modified Jones models are known to be the best.
In this study, we investigate the inclusion of three proposed variables in the above-mentioned models and their possible contribution to error reduction and consequent optimization of the models. These variables include current and lagged operating cash flows, lagged cash flows, and concurrent current and lagged operating cash flows and lagged cash flows.
The results show that adding our proposed variables by the following can improve the efficiency of our models in earnings management detection:
1. Concurrent, current and lagged operating cash flows and lagged cash flows.
2. Current and lagged operating cash flows,
3. Lagged accruals.