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The implications of the study of the MR (Miller Ratio) are the possibilities of, with future research support, the MR being both a beneficial, and easy to use, tool for practitioners and regulators to detect for the possibility of EM (earnings management). The previously studied models were not designed to be utilized on a case-by- case basis since they were studied using large samples of firms in an attempt to make generalized statements about the effectiveness of the models. The MR, designed to be utilized on a case-by-case basis, is easily computed. If corporate managers become aware of…mehr

Produktbeschreibung
The implications of the study of the MR (Miller
Ratio) are the possibilities of, with future
research support, the MR being both a beneficial,
and easy to use, tool for practitioners and
regulators to detect for the possibility of EM
(earnings management). The previously studied
models were not designed to be utilized on a case-by-
case basis since they were studied using large
samples of firms in an attempt to make generalized
statements about the effectiveness of the models.
The MR, designed to be utilized on a case-by-case
basis, is easily computed. If corporate managers
become aware of this simple, easy-to-use tool to
detect EM, they may be more cautious of engaging in
this activity. Essentially, the MR can assist
practitioners and regulators in prioritizing their
work load of companies to analyze. It is another
arrow in their quiver, so to speak.
Autorenporträt
Dr. James Miller, CPA, DBA holds a Doctor of Business
Administration degree from Anderson University. Dr. Miller also
holds Master of Business Administration and Bachelor of Science
degrees from Gannon University. Upon retiring from a successful
20+ year career in public accounting in 1991, Dr. Miller
embarked upon a career in teaching.