Methodological Analysis of Accounting Quality : Empirical Approach to DeAngelo’s Model and the Modified Jones Model

The aim of this study is twofold: the first goal to systemise and summarise models designed measure quality financial statements, as these reports can form basis decision-making for users. second analyse statements prepared by manufacturing companies acting in Baranya Country, from a perspective, applying DeAngelo (1986) model modified Jones (1995). Earnings measured change total accruals divided assets, considering 4-years period time between 2016 2019. Calculating T-statistic, amount negative figure covered period. Consequently, it might suggest that managers make some decisions, which have decreasing impact on earnings level company. Although results show evidence management, further investigation required order provide more confident conclusion.