Modified Jones model

The purpose of this study is to examine the effect of financial factors on earnings management of Food and beverage companies listed on Vietnam stock exchange. The study is based on a panel data of 60 food and beverage listed enterprises over the period from 2008 to 2020. In addition, the Modified Jones model (1995) is used to provide more accurate and reliable information about earnings management behavior of these firms.

6p vipierre 02-10-2023 8 3   Download

The research result showed that there are two factors affected by Modified Jones Model based on earnings management behavior with significance level 0.05.

6p chauchaungayxua7 12-08-2020 18 1   Download

This study aimed to investigate the impact of the characteristics of the board of directors represented by size of board of directors, financial experience, and board of directors’ meetings on earnings management measured by Jones' modified model. The study also aimed to find out the impact of ownership concentration on the relationship between the board of directors’ characteristics combined and the earnings management in Jordanian industrial companies listed on Amman Stock Exchange.

10p tozontozon 25-04-2020 8 1   Download

This article tries to explore earnings management of Taiwanese banking industry. It adjusts the Shen (2008) Model to measure loan loss provision earnings management of banks, and following Jones Model (1991) and Dechow Model (1995) reclassifies non-discretionary and discretionary items to detect accrued earnings management of banks. The empirical results show that banks downward earnings are different to pre-reclassifying discretionary earnings management, and banks employ loan loss provision earnings management upward earnings.

13p trinhthamhodang2 21-01-2020 11 0   Download

This paper analyzes the fit of the modified Jones model in identifying profit adjustment of 54 companies listed on the Ho Chi Minh City Stock Exchange (HOSE) in the accounting year of 2010. The research results show that the Modified Jones model is not effective in identifying profit adjustment of the enterprises listed on HOSE because of the coefficient measuring the fit of the model (R2 = 3.8%).

8p danhnguyentuongvi27 19-12-2018 42 3   Download