regression residuals 中文意思是什麼
regression residuals
解釋
回歸剩餘- regression : n. 1. 復歸，回歸。2. 退步，退化。3. 【天文學】退行。adj. -sive ,-sively adv.
- residuals : 剩餘（殘差）
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The six sigma black belt should be able to identify which cause on a list of possible causes will most likely explain a non - random pattern in the regression residuals
6西格瑪黑帶應能識別在各種可能原因的列表中，哪一個原因最合適解釋在回歸殘差中出現的非隨機分佈。 -
Testing linear regression relationship via trend analysis of residuals
基於殘差的趨勢性分析檢驗線性回歸關系 -
Presently, the following two proxies are generally considered as the earnings quality proxies : ( 1 ) the residuals from dd model regression, ( 2 ) the residuals from jones model regression
利用dd模型和瓊斯模型回歸計算出的殘差，被廣泛地用作應計質量指標（也就是盈餘質量指標） 。 -
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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