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。
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。
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