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。
