id	author	title	date	pages	extension	mime	words	sentences	flesch	summary	cache	txt
work_ocjgoxlbkrhmjj7njm3dfudbte	Henrik Höglund	Fuzzy linear regression-based detection of earnings management	2013	3	.pdf	application/pdf	1936	192	65	Fuzzy linear regression-based detection of earnings management Fuzzy linear regression-based detection of earnings management model coefficients with ordinary least squares (OLS) is to use fuzzy linear regression (FLR) instead. alternative to the OLS-based Jones model, especially when the length of the estimation time series is is a linear regression model where the level of total accruals is assumed to be explained by property, plant and equipment and the In the original Jones model, the regression coefficients are estimated using a firm specific time series comprising A considerable problem with the Jones model is the requirement of long time series of financial statement data. A considerable problem with the Jones model is the requirement of long time series of financial statement data. 2. Time series-based discretionary accrual estimation models by suggesting a regression approach where the level of total accruals (TACC) is explained by the change in sales (DREV) and property,	./cache/work_ocjgoxlbkrhmjj7njm3dfudbte.pdf	./txt/work_ocjgoxlbkrhmjj7njm3dfudbte.txt