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Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?

机译：衡量应计应计利润：与ROA匹配的模型是否优于原始的Jones类型模型？

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摘要

Discretionary accruals estimated from Jones-type models are elevated or depressed for firms with extreme performance. Kothari et al. (J Acc Econ 39:163-197, 2005) propose performance matching to address the issue, that is, to difference discretionary accruals estimated from Jones-type models for treatment and control firms matched on current ROA. This study shows (1) performance matching will systematically cause discretionary accruals of either sign to be underestimated, and (2) the measurement error will be negatively correlated with the true discretionary accruals. As a result, using discretionary accruals estimated with performance matching to test whether certain events induce earnings management will increase the frequency of Type II errors, and using them as the dependent or an independent variable in regression analysis will bias the regression coefficient toward zero. The results of our empirical tests are consistent with these predictions.
机译：对于具有极高绩效的公司，从琼斯型模型估计的任意应计利润会升高或降低。 Kothari等。 （J Acc Econ 39：163-197，2005）提出了绩效匹配以解决该问题，即与根据琼斯型模型估计的按当前ROA匹配的治疗和控制公司的任意应计应得收入有所不同。这项研究表明（1）性能匹配将系统地导致任一符号的自由应计收益被低估，并且（2）测量误差将与真实自由应计收益负相关。结果，使用通过绩效匹配估算的任意应计收益来测试某些事件是否会导致盈余管理，这会增加II型错误的发生率，并且在回归分析中将它们用作因变量或自变量会使回归系数趋于零。我们的经验检验结果与这些预测一致。

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