The forward - looking modified Jones model is used in figuring out the accruals.
在實證過程中,采用了 前瞻性 修正的瓊斯模型來估計操縱性應(yīng)計部分.
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Understand how accruals affect the financial statement.
了解應(yīng)計基礎(chǔ)如何影響財務(wù)報表.
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This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.
本文探討了企業(yè)生命周期、應(yīng)計特征和會計穩(wěn)健性之間的相互關(guān)系.
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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模型是主要的總應(yīng)計利潤模型.
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So, discretional accruals is used to measure audit quality of Big Four auditors in China.
因此, 本文使用可操縱性應(yīng)計項目來衡量國際四大在中國的審計質(zhì)量.
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Interest will get accruals if you keep your money in a savings account.
把錢存在儲蓄賬戶里就會生息.
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This is a practical working out of the accruals convention met in Chapter 4.
這是一項實際工作,它超出了第4節(jié)自然增長慣例的內(nèi)容.
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So, discretional accruals are used to measure audit quality of the big auditing firms in China.
因此, 本文使用可操縱性應(yīng)計項目來衡量大規(guī)模事務(wù)所在中國的審計質(zhì)量.
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Banking sources privately acknowledge that the sight of these bonus accruals may provoke anger.
私下里,一些銀行業(yè)業(yè)內(nèi)人士承認(rèn)這些獎金收益或許會引起憤怒.
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