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.
公允价值，又称公平价格，这一理念被应用于会计和经济学中。其定义是对某一种商品，某一项服务或某一宗资产潜在市场价格的一种理性的，不加偏见的预判。
Fair value, also called fair price is a concept used in accounting and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset.
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