盈余管理实证研究方法主要包括总体应计模型、特定应计模型和频率分布方法。
Empirical research design on earnings management includes aggregate accruals models, specific accrual models and frequency distribution approach.
本文探讨了离散的三项分布风险模型，重点研究了与风险有关的最终破产概率和破产前一刻的盈余的概率律。
The trinomial distribution risk model in discrete setting is explored . The probability of ultimate ruin and the probability laws of the surplus immediately before ruin are discussed with emphasis.
利用鞅的概念，得到了该模型下的最终破产概率、盈余首次和末次达到给定水平时刻的分布。
Using the notion of martingale, the paper obtains the ultimate ruin probability and the distributions of the first and the last arrival time of a given level.
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