操控性应计利润 meaning in English

discretionary accruals

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。
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。