控股股东变更绩效变化在变更当年主要来源于市场绩效的提高，而在变更后一年则很大程度上依赖盈余管理得以实现。
The better performance in the year of controlling shareholder turnover had contributed to market performance improving and to the large extent had depended on earning management in subsequent year.
控股股东变更绩效变化在变更当年主要来源于市场绩效的提高，而在变更后一年则很大程度上依赖盈余管理得以实现。
The better performance in the year of controlling shareholder turnover had contributed to market performance improving and to the large extent had depended on earning management in subsequent year.
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