discretionary accruals 中文意思是什麼
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In the sample of auditor change firms in 2001 and 2002, we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor
本文以2001年和2002年發生審計師變更的上市公司為研究樣本，發現在審計師變更的前一年，變更公司的可操縱應計利潤顯著降低，而在變更當年，可操縱應計利潤卻顯著提高。 -
Empirical results show that time lag is significant negatively associated with the magnitude of discretionary accruals and long - term investment
此外，裁決性應計項目程度越高或公司轉投資比例越高者，會導致公司延遲申報其財務報告。 -
How to derive discretionary accruals from earnings is the key in detecting earnings management. it is not possible to observe earnings management directly. therefore, prior research has used a number of accounting accrual measures to detect earnings management
公司對外報告凈利潤由現金流量和應計利潤兩個部分組成，應計利潤可進一步拆分為操控性應計利潤和非操控性應計利潤。 -
Our hypothesis in this essay is that public companies will increase total accruals in the period t |, to and t |, while decrease in the period 2 - net income consists of cash flows from operations and total accruals that can be divided into discretionary and non - discretionary accruals
本文的研究假設就是上市公司在配股前一年、當年和后一年將會通過營運資金項目調高應計收益，而在配股后第二年則會調低應計收益。 -
Of all the above models, it is only the jones and modified - jones models who introduce the change of environment to the estimation of non - discretionary accruals, and who derive effectively discretionary part from total accruals. using a sample of 87 non - financial companies from shanghai stock exchange, we found empirical evidence showing the link between share allotment and earnings management
在估計非操控性應計利潤的眾多模型中，只有瓊斯模型和修正的瓊斯模型明確地將經濟環境的變化引入了對非操控應計利潤的估計，並且只有它能很好地從應計利潤總額中分離出已經受到人為管理的應計利潤。 -
This study using linear regression model to examine if there are relations between independent and dependent variables, and the results indicate that two of these factors ( interest coverage ratio and risk ) have a significant association with the firm ' s discretionary accruals
（ 3 ）政治成本假?方面， ?分產業別之銷貨與資本密集?皆未獲證實；而風險變?則具顯著性，故風險可為政治成本之?想代?變? ；依產業別之劃分，則紡織業及電子業之風險變?均顯著，唯塑膠與化學產業並未達顯著性。 -
Based on it, the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals. it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998, so the paper tested 31 companies as statistical samples by three different models, which are the deangelo model, industry model one and industry model two
為此，論文僅以其中的31家摘帽st公司為樣本，按照實證研究的方法，首先建立了三點假設| ： 1 、摘帽st公司在摘帽當期會作出調高利潤的應計會計處理； 2 、摘帽st公司主要通過調整主觀應計利潤項目達到盈餘管理的目的； 3 、摘帽st公司會利用流動性應計項目進行盈餘管理。
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