sporadic process 中文意思是什麼
sporadic process
解釋
分散性處理-
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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