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Testing accruals based earnings management models in an international context : a thesis presented in partial fulfilment of the requirements for the degree of Master of Business Studies in Accountancy at Massey University, Albany, New Zealand
(Massey University, 2014)
The main purpose of this thesis is to extend the study by Dechow, Hutton, Kim and Sloan (2012) in two ways: firstly by comparing the specification and power of the McNichols (2002) model with a newer model, Dunmore (2013). ...