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Postby Rob89 » Sun Jun 09, 2013 10:52 am


I wonder whether someone knows how to calculate earnings management.
Total accruals can be calculated easily by inserting just the accounting numbers. However, the non-discretionary accruals (NDA) of the so-called Modified- Jones model have to be regressed in SPSS before they can be subtracted from TA. Does anyone know how to do this in SPSS?

Link to some sample data: ... ple%29.htm
OR the excel file: ... le%29.xlsx

Thanks in advance!
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Re: Regression

Postby statman » Sun Jun 09, 2013 12:26 pm

I would suggest that the only way is via a macro whereby it can save calculated variables that can be used later but not being a macro programmer am, as noted, only guessing.

You might post this question to one of the more detailed forums like SPSS Dev Forum at

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OR the 'big' SPSS list serve at

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