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Earning Management in Stata

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This contains the command that can be used for earning management or accrual management. I have developed a command ear_mgt that can be used to estimate Jones (1991), Dechow (1995), Kasznik (1999), Kothari (2005) models. It can also be used to estimate the discretionary and non-discretionary accruals model for each year i.e. for each year or for any other variable, it can estimate crossectional regression and estimate the discretionary and non-discretionary accruals.This command is explained in my youtube video . You can also download the sample Stata files that i have used to demostrate the command.

You will get the following files:
  • ADO (6KB)
  • PPTX (188KB)
  • DO (393B)
  • DTA (70KB)