The extension of the modified Jones model with control variables: empirical findings from the Brazilian capital market

The development of accruals models in earnings managements allowed several studies in this area. However, regarding these approaches revealed their weakness related to the control of the sample diversity. In this context, the primary purpose of this study was to analyse how the inclusion of control variables proposed in the literature could improve the robustness of the modified Jones model. To identify the most prominent control variables were...