Index
A
Accruals
Dechow-Dichev Accrual Quality model
component abbreviations
four companies
Jones Nondiscretionary Accruals model
Company 1
Company 2
Company 3
Company 4
component abbreviations
gross PPE
Sloan's Accruals model
Company 1
Company 2
Company 3
Company 4
Aging
Analysis techniques using historical financial statements and other company information
Lev-Thiagarajan's 12 Signals
Company 1
Company 2
Company 3
Company 4
Piotroski F-Score model
Company 1
Company 2
Company 3
Company 4
“Anomalies in Income Numbers: Evidence of Goal Oriented Behavior” (Carslaw)
Asset quality index (AQI)
B
Beneish M-Score model
Company 1
calculations of eight indices
DEPI
DEPTA
DSRI
GMI
LVGI
overall M-Score calculations
SGAI
SGI
TAPTA
TATA
Company 2
calculations of eight indices
DEPI
DSRI
GMI
overall M-Score calculations
SGAI
SGI
TAPTA
TARTA
TATA
TITA
Company 3
calculations for six of eight indices for governmental funds
calculations for seven of eight indices for primary government
indices of governmental funds
indices of primary government
overall M-Scores for primary government and governmental funds financial statements
Company 4
AQI
calculations of eight indices
DEPI
DSRI
GMI
GMI comparisons with Company 2
LVGI
overall M-Score calculations
SGAI
SGI
TATA
component abbreviations
formula for
formulas for each component
summary
Benford's Law
Company 1
first-digit test of YR 1
first-two-digits test of all 5 years
first-two-digits test of YR 1
first-two-digits test of YR 3
first-two-digits test ...