在实证过程中，采用了前瞻性修正的琼斯模型来估计操纵性应计部分。
The forward-looking modified Jones model is used in figuring out the discretionary accruals.
基于公允价值的理念提出了一种计量盈余管理的新的模型——改进后扩展琼斯模型。
The paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.
通过对盈余管理计量方法的评述，本文选取了截面琼斯模型作为盈余管理的计量方法。
By describing the measures method of earnings management, this article selects a cross section Jones model as a measurement method earnings management.
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