“discretionary accrual”簡單造句，discretionary accrual造句子

Audit problems can be gauged by factors like the size of the discretionary accruals that firms are allowed to make and the frequency with which accounts are restated.

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.