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My thesis aims at evaluating the relative performance of models to detect accrual earnings management and real earnings management. The power of earnings management detection models is evaluated through examining the frequency with which detection models of accrual earnings management and real earnings management generate type II errors. The findings of thesis have implications that while recent empirical studies has widely accepted real earnings management as the tools that managers of firms use to manipulate earnings, the power test of the relative models to detect such behaviour is questionable.
I am a final year PhD student at Kingston Business School, Kingston University. I used to work as an assistant auditor for Deloitte Company from June 2012 to September 2013. After that I have taken up a new academic position as an assistant lecturer at Hue College of Economics, Hue University since October 2013. Moreover, I graduated with my Master of Accounting and Finance at Kingston University in 2016.