Fuzzy linear regression-based detection of earnings management

作者：

Highlights：

• The FLR model outperforms the OLS model with short time-series.

• The OLS model outperforms the FLR model with long time-series.

• The predictive capability of both types of models increase with longer time-series.

• The earnings management detection capability is relatively low for both models.

摘要

•The FLR model outperforms the OLS model with short time-series.•The OLS model outperforms the FLR model with long time-series.•The predictive capability of both types of models increase with longer time-series.•The earnings management detection capability is relatively low for both models.

论文关键词：Earnings management,Discretionary accruals,Fuzzy linear regression

论文评审过程：Available online 28 May 2013.

论文官网地址：https://doi.org/10.1016/j.eswa.2013.05.046