Abstract
AbstractThe following sections are included:Potential Inventory ManipulationDiscretionary Models and HypothesesDiscretionary accruals: the modified DJ modelDiscretionary day's inventoryAssumptions and HypothesesAssumptionsHypothesis 1: discretionary accruals (DA/S)Null hypothesis 1Hypothesis 2: discretionary day's inventory change (DΔINV/S or DΔINV/C)Null hypothesis 2Data and Day's InventoryDataDay's inventory: descriptive statisticsResultsComparison of the positive ΔCFO Group with the negative ΔCFO Group in the discretionary accrualsComparison of the positive ΔCFO Group with the negative ΔCFO Group in the discretionary day's inventory change based on salesComparison of a positive ΔCFO Group with a negative ΔCFO Group in the discretionary day's inventory change based on cost of goods soldConclusionAcknowledgmentReferences
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
