论文中对下图的部分解释如下：
Table 2 presents the descriptive statistics.Expressed as a percentage of absolute pre-audit earnings, we find that the mean signed（在此处什么意思？） audit adjustment ( ADJ it ) is −3.4% while the median adjustment is zero（下图哪里体现了啊？）; 47.81% of audits have downward earnings adjustments, 31.11% have no adjustment to earnings, and 21.07% have upward adjustments.（下图哪里体现了啊？） Therefore, downward adjustments occur more than twice as often as upward adjustments. Moreover, downward adjustments are typically larger than upward adjustments. For example, Table 2 shows similar descriptive statistics for the absolute magnitudes of downward adjustments (| ADJ_DN it |) and upward adjustments that the tenth and ninetieth percentiles of signed adjustments ( ADJ it ) are −16.2% and 2.5% respectively. Table 2 presents similar descriptive statistics for the absolute magnitudes of downward adjustments (| ADJ_DN it |) and upward adjustments (| ADJ_UP it |).
希望前辈可以对加粗部分进行讲解！！！感激不尽！！！T T