The forward-looking modified Jones model is used in figuring out the discretionary accruals.
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 paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.
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。
These measures include random walk model, industry model, mean-reverting model, Jones and modified-Jones models, K-S model, margin model and so on.
应计利润模型主要包括随机游走预期模型、行业模型、平均数回复模型、琼斯及其扩展模型、K-S模型、边际模型和营运资金模型等。
By describing the measures method of earnings management, this article selects a cross section Jones model as a measurement method earnings 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.
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。
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