Modified Jones model (discretionary accruals)

area: Accounting · 1 papers in the last 7 days

\frac{TA_{it}}{A_{i,t-1}} = \alpha_1\frac{1}{A_{i,t-1}} + \alpha_2\frac{\Delta REV_{it} - \Delta REC_{it}}{A_{i,t-1}} + \alpha_3\frac{PPE_{it}}{A_{i,t-1}} + \varepsilon_{it}

Separates total accruals into normal and discretionary parts; the residual is used as a measure of earnings management.

LaTeX: \frac{TA_{it}}{A_{i,t-1}} = \alpha_1\frac{1}{A_{i,t-1}} + \alpha_2\frac{\Delta REV_{it} - \Delta REC_{it}}{A_{i,t-1}} + \alpha_3\frac{PPE_{it}}{A_{i,t-1}} + \varepsilon_{it}

Names searched for: modified Jones, Jones model, Jones (1991), discretionary accrual

Key findings

Modified Jones model (discretionary accruals) was mentioned in 5 papers in the last 30 days (2026-09-27 to 2026-10-26), ranking #78 of the 104 equations and models mentioned.
By journal category: Management (3) and Finance (2).
Most of them appeared in Journal of Business Ethics (2), International Review of Economics & Finance (1) and Management Review Quarterly (1).
Often mentioned together with Instrumental variables (two-stage least squares) (3), Propensity score matching (2) and Heckman selection model (2).
Datasets named in the same papers: OR-Library (2), CSMAR (1) and CNRDS (1).
From Apr 2024 to Sep 2026, 32 archived papers mentioned Modified Jones model (discretionary accruals) in their title, abstract or keywords, most of them in May 2025 (4).

Mentions over 30 months

Papers mentioning it by publication month, Apr 2024 to Sep 2026 (titles, abstracts and keywords)
Trend	Apr 24–Sep 24	Oct 24–Sep 25	Oct 25–Sep 26	30 months
	11	19	2	32

Papers mentioning Modified Jones model (discretionary accruals), newest first.
Date	Title	Journal	Authors	Affiliations
2026-10-23	Managerial slack, information environment and stock price crash risk: Evidence from China	International Review of Economics & Finance	Chuyue Wu, Yuyang Ling, Yikai Han	Central University of Finance and Economics
2026-10-15	Understanding the determinants and consequences of share-pledging: a systematic literature review and future research agenda	Management Review Quarterly	Rohith Radhakrishnan, E Geetha, Agnes S. Joseph	Manipal Academy of Higher Education; Narsee Monjee Institute of Management Studies
2026-10-03	Objects as Means of Sustainability Knowledge Co-Creation: Working on Value-Laden Issues Across the Research-Practice Boundary	Journal of Business Ethics	Karelia Dagnaud, Minna Halme, Linda Lisa Maria Turunen et al.	Aalto University; Lappeenranta-Lahti University of Technology
2026-10-01	Stakeholder Integration Through Moral Insight: How a Lay Constructivist Ethics Enables Paradox Cognition	Journal of Business Ethics	Helet Botha, Lauren Kaufmann, R. Edward Freeman	University of Michigan–Dearborn; University of Virginia
2026-09-27	Bank market power and corporate stock price crash risk: borrowers’ manipulation incentives	Journal of International Financial Markets Institutions and Money	Shengfeng Li, Liang Han, Biao Mi	University of Sheffield; Dongbei University of Finance and Economics; University of Surrey; …

Cite this page

Scholar4AI. (2026). Modified Jones model (discretionary accruals). Journal Research Rankings. Retrieved October 26, 2026, from https://scholar4ai.com/equations/modified-jones-model-discretionary-accruals

@misc{scholar4ai-equations-modified-jones-model-discretionary-accruals,
  author = {{Scholar4AI}},
  title = {Modified Jones model (discretionary accruals)},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/equations/modified-jones-model-discretionary-accruals}},
  urldate = {2026-10-26},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}

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