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  • discretionary accruals

    I am trying to compute discretionary accruals and non-discretionary accruals using the Jones (1991) model for a panel of firms. I found references to the ear_mgt command, but it is not recognized in my Stata, and I could not install the ear package from SSC or GitHub. I would like to know how to compute DA_J91 and NDA_91 directly in Stata. I am using Stata 18 on Windows.
    Last edited by Ali Mohamed; 23 Nov 2025, 13:22.
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