Concepedia

Modified Jones Model

The Modified Jones Model is a regression-based earnings management detection model that distinguishes itself from other accrual anomaly models by incorporating a lagged revenue change variable to control for performance-induced variations in discretionary accruals.

219

Publications

17.8K

Citations

463

Authors

236

Institutions

Publications per year

2017–2026

99

Parents

Publications

219

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 7K citations

, , +14

Performance Matched Discretionary Accrual Measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · SSRN Electronic Journal · 2001 · 1.5K citations · Full text

, , +14

A Market-Based Evaluation of Discretionary Accrual Models

Wayne R. Guay, S.P. Kothari, Ross L. Watts · Journal of Accounting Research · 1996 · 858 citations

, , +13

Detecting earnings management using cross-sectional abnormal accruals models

Ken V. Peasnell · Accounting and Business Research · 2000 · 383 citations

, , +14

Audit quality and earnings management for Taiwan IPO firms

Ken Y. Chen, Kuen‐Lin Lin, Jian Zhou · Managerial Auditing Journal · 2005 · 232 citations

, , +17

1–5 of 219

Authors

463

  1. BA
    Bahaaeddin Alareeni

    Ahlia University, Bahrain

    4 publications · 209 citations

    4

    h-index

  2. MS
    Mahdi Salehi

    Ferdowsi University of Mashhad, Iran

    4 publications · 111 citations

    4

    h-index

  3. KV
    Katarína Valášková

    University of Žilina, Slovakia

    4 publications · 154 citations

    4

    h-index

  4. ES
    Ebraheem Saleem Salem Alzoubi

    Northern University of Malaysia, Malaysia

    4 publications · 463 citations

    4

    h-index

  5. MS
    Mujeeb Saif Mohsen Al-Absy

    Gulf University, Serbia

    4 publications · 144 citations

    4

    h-index

1–5 of 463

Institutions

236

  1. Northern University of Malaysia

    Jitra, Malaysia

    10 h-index

    18 publications

    1.1K citations

  2. University of Žilina

    Žilina, Slovakia

    6 h-index

    20 publications

    673 citations

  3. Curtin University

    Perth, Australia

    4 h-index

    5 publications

    316 citations

  4. Ferdowsi University of Mashhad

    Mashhad, Iran

    4 h-index

    8 publications

    281 citations

  5. Ahlia University

    Manama, Bahrain

    4 h-index

    4 publications

    116 citations

  6. Universiti Teknologi MARA

    Shah Alam, Malaysia

    3 h-index

    9 publications

    137 citations

  7. Dongbei University of Finance and Economics

    Dalian, China

    3 h-index

    7 publications

    232 citations

  8. COMSATS University Islamabad

    Islamabad, Pakistan

    3 h-index

    3 publications

    48 citations

1–8 of 236

Venues

  1. SSRN Electronic Journal

    Repository · 12 publications · 1.9K citations

    11

    h-index

  2. Journal of Accounting in Emerging Economies

    JAEE · 5 publications · 109 citations

    5

    h-index

  3. Corporate Ownership and Control

    COC · 5 publications · 90 citations

    5

    h-index

  4. Journal of financial reporting & accounting

    JFRA · 5 publications · 336 citations

    5

    h-index

  5. Journal of Applied Accounting Research

    4 publications · 278 citations

    4

    h-index

1–5