Testing the models for detection of earnings management

HIGHLIGHTS

• who: Ivana Bešlić et al. from the Business School, Novi Sad, Serbia University of Novi Sad, Faculty of Economics, Subotica, Serbia have published the research: Testing the Models for Detection of Earnings Management, in the Journal: (JOURNAL)
• what: The aim of this paper is to detect earnings management practices within Serbian industrial companies based on the improved model that would reflects the techniques of manipulating reported earnings in Serbian context. This approach has been dominant in the research, having been the only method available for estimating total accruals prior to the Statement of Financial . . .
  

   

  

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