---
title: "Modified Jones model (discretionary accruals)"
description: "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."
url: https://scholar4ai.com/equations/modified-jones-model-discretionary-accruals
markdown_url: https://scholar4ai.com/equations/modified-jones-model-discretionary-accruals.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "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."
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-10-26T14:52:47+09:00
window: 2026-09-27 to 2026-10-26
source: OpenAlex (CC0)
---

# Modified Jones model (discretionary accruals)

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

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

- area: Accounting
- 1 papers in the last 7 days
- Names searched for: modified Jones, Jones model, Jones (1991), discretionary accrual

Back to the ranking: https://scholar4ai.com/rankings/equations.md

## 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 Oct 2023 to Sep 2026, 44 archived papers mentioned Modified Jones model (discretionary accruals) in their title, abstract or keywords, most of them in Nov 2023 (5).

## Mentions over 36 months

*Papers mentioning it by publication month, Oct 2023 to Sep 2026 (titles, abstracts and keywords)*

| Trend | Oct 23–Sep 24 | Oct 24–Sep 25 | Oct 25–Sep 26 | 36 months |
|---|---:|---:|---:|---:|
|  | 23 | 19 | 2 | 44 |

*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](https://doi.org/10.1016/j.iref.2026.106011) | [International Review of Economics & Finance](https://scholar4ai.com/journals/international-review-of-economics-finance.md) | 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](https://doi.org/10.1007/s11301-026-00643-8) | [Management Review Quarterly](https://scholar4ai.com/journals/management-review-quarterly.md) | 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](https://doi.org/10.1007/s10551-026-06478-3) | [Journal of Business Ethics](https://scholar4ai.com/journals/journal-of-business-ethics.md) | 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](https://doi.org/10.1007/s10551-026-06482-7) | [Journal of Business Ethics](https://scholar4ai.com/journals/journal-of-business-ethics.md) | 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](https://doi.org/10.1016/j.intfin.2026.102407) | [Journal of International Financial Markets Institutions and Money](https://scholar4ai.com/journals/journal-of-international-financial-markets-institutions-and-money.md) | 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

```bibtex
@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}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).