| 1. | 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。 |
| 2. | How to derive discretionary accruals from earnings is the key in detecting earnings management . it is not possible to observe earnings management directly . therefore , prior research has used a number of accounting accrual measures to detect earnings management
公司对外报告净利润由现金流量和应计利润两个部分组成，应计利润可进一步拆分为操控性应计利润和非操控性应计利润。 |
| 3. | In the sample of auditor change firms in 2001 and 2002 , we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor
本文以2001年和2002年发生审计师变更的上市公司为研究样本，发现在审计师变更的前一年，变更公司的可操纵应计利润显著降低，而在变更当年，可操纵应计利润却显著提高。 |
| 4. | Our hypothesis in this essay is that public companies will increase total accruals in the period t | , to and t | , while decrease in the period 2 - net income consists of cash flows from operations and total accruals that can be divided into discretionary and non - discretionary accruals
本文的研究假设就是上市公司在配股前一年、当年和后一年将会通过营运资金项目调高应计收益，而在配股后第二年则会调低应计收益。 |
| 5. | Of all the above models , it is only the jones and modified - jones models who introduce the change of environment to the estimation of non - discretionary accruals , and who derive effectively discretionary part from total accruals . using a sample of 87 non - financial companies from shanghai stock exchange , we found empirical evidence showing the link between share allotment and earnings management
在估计非操控性应计利润的众多模型中，只有琼斯模型和修正的琼斯模型明确地将经济环境的变化引入了对非操控应计利润的估计，并且只有它能很好地从应计利润总额中分离出已经受到人为管理的应计利润。 |
| 6. | This study using linear regression model to examine if there are relations between independent and dependent variables , and the results indicate that two of these factors ( interest coverage ratio and risk ) have a significant association with the firm ' s discretionary accruals
( 3 )政治成本假?方面， ?分产业别之销货与资本密集?皆未获证实；而风险变?则具显着性，故风险可为政治成本之?想代?变? ；依产业别之划分，则纺织业及电子业之风险变?均显着，唯塑胶与化学产业并未达显着性。 |
| 7. | Based on it , the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals . it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998 , so the paper tested 31 companies as statistical samples by three different models , which are the deangelo model , industry model one and industry model two
为此，论文仅以其中的31家摘帽st公司为样本，按照实证研究的方法，首先建立了三点假设| ： 1 、摘帽st公司在摘帽当期会作出调高利润的应计会计处理； 2 、摘帽st公司主要通过调整主观应计利润项目达到盈余管理的目的； 3 、摘帽st公司会利用流动性应计项目进行盈余管理。 |
