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Relevance Of Discretionary Accruals Information (Dai) In Ohlson Model: The Case Of Mexico, Rocío Durán-Vázquez, Arturo Lorenzo-Valdés, Juan Manuel San Martín-Reyna

Journal of Entrepreneurship, Management and Innovation JEMI

This study applied the modified Jones´ model (1991) for selected companies of Mexico. This model aims to assess the impact of Discretionary Accrual Information (DAI) on financial reporting statements, in order to identify the value relevance of “earnings quality”. We applied methodological criteria of Chung et al (2005) and Mukit & Iskandar (2009). We analyzed financial information of the 35 stock included in the Index of Prices and Quotations (IPC) of the Mexican Stock Exchange (BMV) for the period 2000 to 2011. 19 companies met the specifications of the model, for 48 quarters of information. The analysis was done in …