非會計性錯誤 的英文怎麼說
中文拼音 [fēikuàijìxìngcuòwù]
非會計性錯誤
英文
non-accounting error- 非 : Ⅰ名詞1 (錯誤) mistake; wrong; errors 2 (指非洲) short for africa 3 (姓氏) a surname Ⅱ動詞1 ...
- 會 : 會構詞成分
- 計 : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
- 性 : Ⅰ名詞1 (性格) nature; character; disposition 2 (性能; 性質) property; quality 3 (性別) sex ...
- 錯 : Ⅰ形容詞1 (錯誤; 不正確) wrong; mistaken; erroneous 2 (用於否定: 壞; 差) bad; poor 3 (交叉; ...
- 誤 : Ⅰ名詞(錯誤) mistake; error Ⅱ動詞1 (弄錯) mistake; misunderstand 2 (耽誤) miss 3 (使受損害...
- 錯誤 : 1 (不正確) wrong; mistaken; incorrect; erroneous 2 (不正確的事物、行為等) mistake; error; blu...
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If the market is nonlinear dynamics, then we would have a mistake result by using standard statistic, especially we using random walk model
如果市場是非線性動力系統,那麼,使用標準統計分析就會得出錯誤結果,特別是使用隨機游動模型時。But according to the concluding process of dd model, actually the residuals from dd model regression, are only the proxies of the estimations errors of current accruals. but total accruals contain current accruals and non - current accruals, so if we directly use the proxies of current accruals as the proxies of total accruals, is it correct ? jones model is usually used to calculate the abnormal accruals reflecting the extent to which the management manipulate the earnings, but the management intent to manipulate is unobservable and likely idiosyncratic and sporadic
但從理論上分析,由於利用dd模型回歸計算殘差過程中未考慮非流動性應計,因此該殘差中未能含有非流動性應計的錯誤信息,可能會使該指標在計量盈餘質量時產生一定的噪音;對于瓊斯模型,其更多地反映的是基於管理者有一定意圖的盈餘管理,而不能有效地計量無意圖的評估錯誤,因此使用該指標也可能會在計量盈餘質量時產生一定的誤差。
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