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

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