Therefore, the national accounting firms should improve the audit quality about discretional accruals.

因此，我国会计师事务所应该提高操控性应计利润的审计质量。

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This article also shows companies with bigger size and higher ROE are associated with less discretional accruals.

研究还发现资产规模小的公司和盈利能力差的公司更可能从事盈余管理。

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The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.

与国内会计师事务所相比，“四大”中国合作所审计的公司的操控性应计利润较低，并与股票回报率、未来收益之间的关系更为显著。

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