discretion accruals的用法和样例：
例句
- 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。 - Empirical results show that time lag is significant negatively associated with the magnitude of discretionary accruals and long-term investment.
此外，裁决性应计项目程度越高或公司转投资比例越高者，会导致公司延迟申报其财务报告。
