普遍的做法是代写代发表论文以操控性应计利润(Discretionary Accruals)作为利润操纵的标志,但识别操控性应计利润与非操控性应计利润的方法各有不同。其中比较有代表性的方法有五种。
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...事会监管；操纵性应计利润；修正琼斯模型 [gap=671]Keywords: earnings management, board monitoring, discretionary accruals, modified Jones model ...
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...巴巴 用回归模型将利润分离为非可操控应计利润（Nondiseretionary Accruals，NDA）和可操控性应计利润（Discretionary Accruals，DA），并用可操控应计利润来衡量盈余管理的大小和程度【“。
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None discretionary accruals 和非可控应计利润
Estimated Discretionary Accruals 估计的裁决性应计项目
Discretionary Current Accruals 应计项目
Non-discretionary total accruals 应计利润 ; 非操控性总应计利润
The empirical results exhibit the discretionary accruals of earnings management is affected by transfer pricing. This results imply transfer pricing is a mean of earnings management.
实证结果发现盈余管理的裁决性应计数会受到转让定价之影响,表示转让定价为台湾上市公司做为盈余管理之工具之一。
参考来源 - 台湾上市公司转让定价与盈余管理之实证研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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。
Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.
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。
Audit problems can be gauged by factors like the size of the discretionary accruals that firms are allowed to make and the frequency with which accounts are restated.
审计问题可以通过会计师事务所能容忍的会计估计的规模大小，会计账目的重述频率等因素来衡量。
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