以下为句子列表：
英文: And unless the sound is coming from directly ahead or behind (or directly above or below), it reaches one ear before the other, so there is a time lag between the two signals.
中文: 而且，除非声音直接来自正前方或正后方（或正上方与正下方），否则会较早抵达其中一耳，因此两耳接收到讯息的时间会有些许差异。
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英文: Empirical results show that time lag is significant negatively associated with the magnitude of discretionary accruals and long-term investment.
中文: 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。
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英文: In addition, we find that the empirical results of the measurement of time lag which is the interval of time from the time of statutory deadline to the time of earnings announcements is better than the traditional time lag, which is the interval of days f
中文: 然实证结果亦发现，本研究所采用之时间落差衡量方式（财务报告申报截止时点至财务报告申报时点之期间）较以往文献所使用时间落差衡量方式（会计年度结束日至财务报表公告日之期间）较能区分财务报告申报时点之早晚。
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英文: Large 3.0-inch LCD monitor and advanced Live View Function with new options for reduced shutter time lag and quiet operation.
中文: 终于有了巨大的液晶屏了，机身背部按钮可能要更拥挤了，啥时间也能提供LCD取景呢？
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英文: No. Time lag is not from schedule result, is from input.
中文: 不是。延时是从数据输入，不是计算结果。
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