Empirical research design on earnings management includes aggregate accruals models, specific accrual models and frequency distribution approach.

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。

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Empirical evidences show that the distributions of high frequency time series are "fat tail" type distribution rather than normal distribution with "light tail" as those in traditional modeling.

经验表明高频时间序列的分布常是“肥尾”型的，而非传统建模中的“薄尾”型的正态分布。

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Calculation of empirical frequency and selection of frequency distribution model form two most important segments in the formula of urban stormy statistics.

城市暴雨公式统计中最重要的两个环节就是经验频率的计算和频率分布模型的选择。

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