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- 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。
- （3）Managers will manipulate earnings from the discretionary accruals to avoid the financial forecast threshold of 20%, but not from the bad debts provision. 三、管理当局会利用裁决性应计盈馀以迴避财务预测20%25更新门槛，但不会藉由呆帐费用提列数来迴避更新门槛。
- the discretionary accruals 操控性应计利润
- Repurchase firms with high discretionary accruals tend to announce repurchases to boost up the stock prices. 这表示公司可能在操控盈馀失败之后，转而利用宣告买回库藏股来做为操控股价的另一种手段。
- We suggest repurchases with frequent high discretionary accruals being motivated by the stock price manipulation. 主要研究发现，如果买回库藏股公司的裁量性会计应计项目偏高，该公司就不能获得正的长期股票报酬。
- Mark L.Defond，Auditor Changes and Discretionary Accruals， Journal of Accounting and Economics，Vol.10，No.25(1998).pp126- 139. 程梅.;独立审计质量影响因素及改善[J]
- 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。
- Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth. 可控应计利润是非常重要的会计盈余数据,能够反应证券市场的信息和公司潜在的经济价值。
- Premanaged earnings shortage have significant effect on the discretionary current accruals, however, and have not significantly effect on the discretionary working capital accruals as well. 此外，预计盈馀不足对裁决性应计项目呈显著正向影响，对裁决性营运资金应计项目未呈显著影响。
- Specifies the discretionary access control list (DACL). 指定自由访问控制列表(DACL)。
- This research mainly is inquire into Taiwan listed companies, making use of discretionary accruals, real activities and diversification to manage earnings while facing to loss in business threshold. 中文摘要本研究主要系探讨国内上市公司，面临亏损门槛时，利用裁决性应计项目、实质交易操作、转投资行为进行盈馀管理之情形。
- I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry. 与任期及其交互作用对于查核品质之影响，其中以裁决性应计数作为查核品质之代理变数，并同时采用会计师事务所及合夥会计师在特定产业之市场佔有&%2363841;
- This study aimed to investigate the effect of increasing tax rate on discretionary accruals relevant to book-tax discretionary accrual and book-only discretionary accruals adjustment. 本文主要研究所得税税率增加的情况下，所得税对应计利润的影响。
- Opens the discretionary access token associated with the current thread. 获取与当前线程关联的自由访问标记。
- A class that encapsulates the discretionary access control list (DACL) and the system access control list (SACL). 封装自由访问控制列表(DACL)和系统访问控制列表(SACL)的类。
- Therefore, it is wrong and harmful to take the discretionary heavier circumstances of sentencing. 因此，将酌定从重量刑情节作为量刑因素是错误的、有害的。
- Gets a Boolean value that specifies whether the Discretionary Access Control List (DACL) associated with this ObjectSecurity object is protected. 获取一个布尔值,该值指定与此ObjectSecurity对象关联的自由访问控制列表(DACL)是否受到保护。
- Run the following command to grant the Admin account the ability to change the discretionary access control list of the user objects in the OU. 运行以下命令,对Admin帐户授予更改OU中用户对象的自定义访问控制列表的权限。
- Sets the inheritance protection for the Discretionary Access Control List (DACL) associated with this CommonSecurityDescriptor object. 为与此CommonSecurityDescriptor对象关联的自由访问控制列表(DACL)设置继承保护。
- The wind whirled the dead leaves about. 风吹得枯叶在四处回旋。
