Regression

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Rob89
Posts: 2
Joined: Sun Jun 09, 2013 10:10 am

Regression

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

Hi!

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?

Image
Link to some sample data:
http://home.hccnet.nl/van.gelderen/samp ... ple%29.htm
OR the excel file:
http://home.hccnet.nl/van.gelderen/samp ... le%29.xlsx

Thanks in advance!
statman
Administrator
Posts: 2721
Joined: Tue Jun 12, 2007 12:08 pm
Location: Florida, USA

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

Code: Select all

https://www.ibm.com/developerworks/community/forums/html/category?id=33333333-0000-0000-0000-000000000302
OR the 'big' SPSS list serve at

Code: Select all

http://spssx-discussion.1045642.n5.nabble.com/
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