non-accruals 中文意思是什麼
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That should be pointed is that due to different accounting standards provided for the listing companies every - year such as " debt restructuring " and " non - monetary transaction ", our test was implemented on different taking - off - regulation period. our results under the deangelo model and the industry model two showed that there existed earnings management hi these 31 listing companies. to our surprise, the means of management were not by the current accruals as expected
通過對這31家樣本公司每單位資產的主觀應計利潤、流動性應計利潤、掙利潤、經營活動現金凈流量和主營業務收入平均數和中位數的統計檢驗，我們發現，在deaneelo模型和調整的行業模型（二）下，本文提出的假設一和假設二得到了證實，而假設三沒能通過檢驗。 -
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。 -
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。
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