Hi all, new to the forums and have a question which I would appreciate help with.
For an accounting research paper, I am carrying out an analysis of Earnings Management in a number of different companies/industries. The regression model that I have chosen to use is called the Modified Jones Model. Please the link for a brief overview of what I am proposing. Also, I have the formula below.
http://www.investopedia.com/universi.../earnings9.asp
Formulas as per below:
E(accit/ait-1) = 1 (1/Ait-1) + 2 (REVit - RECit/Ait-1) + 3 (GPPEit/Ait-1)
Where:
REVit is the change in revenues in period t from period t-1;
RECit is defined as the change in receivables for firm i from period t-1 to period t.
GPPEit is the gross property, plant and equipment at the end of period t;
Ait-1 is the book value of total lagged assets at the end of period t-1.
1, 2 and 3 are firm-specific parameters that are estimated from the below OLS regression. Each β is the estimated relationship of the independent variable to the dependent variable.
ACCit/Ait-1 = B1 (1/ait-1) + B2 (REVit/ait-1) + B3 (GPPEit/ait-1) + i
Where:
ACCt is the actual accruals of firm i in period t; and
B1, B2 and B3 are the OLS estimates of 1, 2 and 3, respectively
is the Error Term
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Overall guys, for a complete NOOB with SPSS, can anyone give me an indication of where I should start? Like what type of regressions etc. Anything including any useful links or videos to help me achieve what I want would be greatly appreciated. Thanks in advance!
For an accounting research paper, I am carrying out an analysis of Earnings Management in a number of different companies/industries. The regression model that I have chosen to use is called the Modified Jones Model. Please the link for a brief overview of what I am proposing. Also, I have the formula below.
http://www.investopedia.com/universi.../earnings9.asp
Formulas as per below:
E(accit/ait-1) = 1 (1/Ait-1) + 2 (REVit - RECit/Ait-1) + 3 (GPPEit/Ait-1)
Where:
REVit is the change in revenues in period t from period t-1;
RECit is defined as the change in receivables for firm i from period t-1 to period t.
GPPEit is the gross property, plant and equipment at the end of period t;
Ait-1 is the book value of total lagged assets at the end of period t-1.
1, 2 and 3 are firm-specific parameters that are estimated from the below OLS regression. Each β is the estimated relationship of the independent variable to the dependent variable.
ACCit/Ait-1 = B1 (1/ait-1) + B2 (REVit/ait-1) + B3 (GPPEit/ait-1) + i
Where:
ACCt is the actual accruals of firm i in period t; and
B1, B2 and B3 are the OLS estimates of 1, 2 and 3, respectively
is the Error Term
-------
Overall guys, for a complete NOOB with SPSS, can anyone give me an indication of where I should start? Like what type of regressions etc. Anything including any useful links or videos to help me achieve what I want would be greatly appreciated. Thanks in advance!
