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。

youdao

The paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.

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。

youdao

These measures include random walk model, industry model, mean-reverting model, Jones and modified-Jones models, K-S model, margin model and so on.

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。

youdao

When asked in those quiet moments before interviews or after press conferences how things were going with solving the airport's problems, Mr Jones would get that look in his eyes of a boy who once got a model airplane in his Christmas stocking.

BBC: Santa Baby, I really do need ...

"The MyFootballClub ownership model is an innovative way of funding a lower league club, " said Dan Jones, partner at Deloitte and editor of the Annual Review of Football Finance.

BBC: Fan website agrees club takeover