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EVALUATING UNEXPECTED ACCRUALS TO DETECT ACCOUNTING MANIPULATIONS: EVIDENCE FROM EMERGING MARKETS

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This paper estimates and tests the power of unexpected accruals models as indicators of earnings misstatement. The models are implemented on a comprehensive sample of listed firms in Africa, with available information from 2006 to 2020. The paper aims to determine the specification-correctness as we...

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Bibliographic Details
Main Author:	Adedeji Daniel GBADEBO (Author)
Format:	Book
Published:	Association of Social and Educational Innovation, 2023-11-01T00:00:00Z.
Subjects:	article
Online Access:	Connect to this object online.
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