好好看看这两篇文章:
Earnings Management During Import Relief Investigations,Journal of Accounting Research ,Jennifer J. Jones ,1991
Detecting Earnings Management,The Accounting Review,Patricia M. Dechow, Richard G. Sloan and Amy P. Sweeney,1995
不过看之前建议你先看看这篇文章
国外盈余管理计量方法述评,外国经济与管理,夏立军,2002