1、

The forward-looking modified Jones model is used in figuring out the accruals.

在实证过程中,采用了 前瞻性 修正的琼斯模型来估计操纵性应计部分.

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2、

Understand how accruals affect the financial statement.

了解应计基础如何影响财务报表.

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3、

This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.

本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系.

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4、

Jones model, modified Jones model and KS model ( Kang-Sivaramakrishnan model ) are primary total accruals models.

Jones模型 、 修正Jones模型和KS模型是主要的总应计利润模型.

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5、

So, discretional accruals is used to measure audit quality of Big Four auditors in China.

因此, 本文使用可操纵性应计项目来衡量国际四大在中国的审计质量.

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6、

Interest will get accruals if you keep your money in a savings account.

把钱存在储蓄账户里就会生息.

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7、

This is a practical working out of the accruals convention met in Chapter 4.

这是一项实际工作,它超出了第4节自然增长惯例的内容.

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8、

So, discretional accruals are used to measure audit quality of the big auditing firms in China.

因此, 本文使用可操纵性应计项目来衡量大规模事务所在中国的审计质量.

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9、

Banking sources privately acknowledge that the sight of these bonus accruals may provoke anger.

私下里,一些银行业业内人士承认这些奖金收益或许会引起愤怒.

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10、

An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion; estimated additional assessable profit

应计利润和非标准无保留审计意见的相关性实证研究

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11、

In chapter 5, accruals quality is regarded as an earnings-related information risk, and CAPM model is used to examine if the securities market makes a pricing.

第五章将应计质量作为与盈余相关的一种信息风险,利用资本资产定价模型,检验了证券市场是否对它定价。

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12、

This research probes into the relationship between cash flow from operations ( CFO) and total accruals ( ACCR). Especially focuses on the project analysis after disassembling.

本研究则详细探讨由营业活动所产生之现金流量(CFO)与总应计项目(ACCR)间之关联性,特别是着重在拆解后的项目分析。

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13、

It has been proved that permanent BTD cannot provide evidence about manipulating accruals may trigger decline in the quality of earnings.

研究表明永久性差异并不能显示出与操纵应计项目而导致的盈余质量下降的相关信息。

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