I wonder whether someone knows how to calculate earnings management.
Total accruals can be calculated easily by inserting just the accounting numbers. However, the non-discretionary accruals (NDA) of the so-called Modified- Jones model have to be regressed in SPSS before they can be subtracted from TA. Does anyone know how to do this in SPSS?
Link to some sample data:
http://home.hccnet.nl/van.gelderen/sample%20data%20%28example%29.htm
OR the excel file:
http://home.hccnet.nl/van.gelderen/sample%20data%20%28example%29.xlsx
OR SPSS file:
http://home.hccnet.nl/van.gelderen/Sample.sav
Thanks in advance!
