The Detection of Earnings Manipulation
Messod D. Beneish*June 1999Comments Welcome
* Associate Professor, Indiana University, Kelley School of Business, 1309 E. 10th StreetBloomington, Indiana 47405, email@example.com, 812 855-2628. I have benefited from thecomments of Vic Bernard, Jack Ciesielski, Linda DeAngelo, Martin Fridson, Cam Harvey, DavidHsieh, Charles Lee, Eric Press, Bob Whaley, Mark Zmijewski, workshop participants at Duke,Maryland, Michigan, and Université du Québec à Montréal. I am indebted to David Hsieh for hisgenerous econometric advice and the use of his estimation subroutines. I thank Julie Azoulay,Pablo Cisilino and Melissa McFadden for expert assistance.