discretion accruals的用法和樣例：
例句
- The forward-looking modified Jones model is used in figuring out the discretionary accruals.
在實證過程中，採用了前瞻性修正的瓊斯模型來估計操縱性應計部分。 - Empirical results show that time lag is significant negatively associated with the magnitude of discretionary accruals and long-term investment.
此外，裁決性應計項目程度越高或公司轉投資比例越高者，會導致公司延遲申報其財務報告。
