The forward - looking modified Jones model is used in figuring out the accruals.在實(shí)證過(guò)程中,采用了 前瞻性 修正的瓊斯模型來(lái)估計(jì)操縱性應(yīng)計(jì)部分.Understand how accruals affect the financial statement.了解應(yīng)計(jì)基礎(chǔ)如何影響財(cái)務(wù)報(bào)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, 本文使用可操縱性應(yīng)計(jì)項(xiàng)目來(lái)衡量大規(guī)模事務(wù)所在中國(guó)的審計(jì)質(zhì)量.Understand how accruals affect the financial statement.了解應(yīng)計(jì)基礎(chǔ)如何影響財(cái)務(wù)報(bào)表.The forward - looking...