Abstract

A major challenge in studies of earnings management in accounting, finding a measure that indicates how much the company, its profits have management. A common assumption is that the benefits of accrual accounting are managed. In most research, the discovery of earnings management, based on the linear regression model by Jones (1991) suggested, respectively.
This study compared performance based on fuzzy linear regression models in detecting earnings management compared with the ordinary least squares linear regression models. A major problem in the Jones model, the need for long time series of data in the financial statements in companies. An alternative method for estimating the coefficients of the linear regression model with ordinary least squares linear regression fuzzy. In this study of 72 listed companies in Tehran Stock Exchange during the years 1380 to 1392 were studied. Even during the 4-year-old data and the performance of fuzzy, more conventional regression, respectively.