Earnings management research started in the 1970s has been developed. In the empirical research, the research area on the method of detecting earnings management is the basis of all earnings management research. In recent years,however, many criticisms have been made on the normal accrual prediction model, which is the most commonly used method of detecting earnings management in this field of study. From this view point, this paper intends to consider the detectability of earnings management with abnormal accruals calculated using normal accrual prediction model.