The paper compares the qualitative and quantitative methods of earnings management. Data is obtained from annual reports of Fiji Electricity Authority (an electricity utility company) to compute discretionary accruals using the modified Jones model. These results are compared with the results based on the qualitative measure (Mulford & Comiskey, 2002) from a master’s thesis (Lata, 2007). The results suggest that the earnings management model requires further developments since the outcome of the two measures differ.