Citation
(2010), "Comparison of qualitative and quantitative measures of earnings management: the case of an electricity utility", International Journal of Accounting & Information Management, Vol. 18 No. 1. https://doi.org/10.1108/ijaim.2010.36618aad.020
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited
Comparison of qualitative and quantitative measures of earnings management: the case of an electricity utility
Article Type: AMIS statement and abstracts From: International Journal of Accounting and Information Management, Volume 18, Issue 1
Abstract
The paper compares the qualitative and quantitative methods of earnings management. Data are obtained from annual reports of Fiji Electricity Authority (an electricity utility company) to compute discretionary accruals using the modified Jones model. These results are compared with the results based on the qualitative measure from a Master's thesis. The results suggest that the earnings management model requires further developments since the outcome of the two measures differ.
Keywords Quantitative measure, Qualitative measure, Discretionary accruals, Earnings management
Dharmendra Naidu, Pranil Prasad, Arvind Patel and Asha Singh
The University of the South Pacific, Suva, Fiji
Corresponding author
Dharmendra Naidu can be contacted at: naidu_d@usp.ac.fj