Hello,

While analysing earnings management with Modified Jones Model, I found that my disrectionary accruals have high standard deviation. Is it normal?

Also, what's the criteria or indicator to assume a company doing earnings management? From what I know, the further the value of discretionary accrual from zero, the higher the chance of the company doing earnings management. I also heard the value must be above 1 or something to have the company assumed doing earnings management.

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