The forward - looking modified Jones model is used in figuring out the 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.Understand how accruals affect the financial statement.了解应计基础如何影响财务报表.This paper examines how accruals affe...
So, discretional accruals are used to measure audit quality of the big auditing firms in China.因此, 本文使用可操纵性应计项目来衡量大规模事务所在中国的审计质量.Understand how accruals affect the financial statement.了解应计基础如何影响财务报表.The forward - looking...