因此，我国会计师事务所应该提高操控性应计利润的审计质量。
Therefore, the national accounting firms should improve the audit quality about discretional accruals.
公司管理层操纵盈余管理的动机和程度都将对应计利润质量产生影响。
The corporate governance structure and the operating condition have grate influence on accruals quality.
然后根据信息非对称理论和抵消应计利润理论提出两相互对立的假设；
Secondly, according to information asymmetry and offsetting accruals earnings, it puts forward two opposing hypothesis.
公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。
The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.
可控应计利润是非常重要的会计盈余数据，能够反应证券市场的信息和公司潜在的经济价值。
Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.
为了获得配股资格和提高配股价格，上市公司具有通过调整异常应计利润来提升报告盈余的强烈动机。
Listed Companies in China have strong incentive to manage earnings upward by altering discretionary accounting accruals to gain the rights issues and raise stock prices.
与国内会计师事务所相比，“四大”中国合作所审计的公司的操控性应计利润较低，并与股票回报率、未来收益之间的关系更为显著。
The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.
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。
These measures include random walk model, industry model, mean-reverting model, Jones and modified-Jones models, K-S model, margin model and so on.
其次利用2003年上市公司的相关数据，验证了现金流量越好的公司越倾向于发放现金股利，应计利润越多的公司越倾向于发放股票股利。
Using the data of 2003 we find that the companies with more accrued tend to pay stock dividends and the companies with better CFO prefer to pay cash dividends.
其次利用2003年上市公司的相关数据，验证了现金流量越好的公司越倾向于发放现金股利，应计利润越多的公司越倾向于发放股票股利。
Using the data of 2003 we find that the companies with more accrued tend to pay stock dividends and the companies with better CFO prefer to pay cash dividends.
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