平滑收益，就是指管理层为隐瞒公司的实际业绩表现，而利用应计项目(accruals)等会计调整方式来平滑盈利。
The correlation between income smooth and financing cost of equity is the key concern of the article.
上市公司平滑收益和股权融资成本的关系是本文着重关心的重点问题。
参考来源 - 上市公司平滑收益与股权融资成本This thesis aims tofind whether smoothing income is bad or good at enterprise development from thepoint of enterprise further development.
本文对盈余管理的研究则是从企业这个全新的角度出发，意在研究平滑收益这种盈余管理方式对企业的成长能力有何影响作用。
参考来源 - 盈余管理与企业成长能力相关性研究·2,447,543篇论文数据，部分数据来源于NoteExpress
目前，研究者对于收益平滑经济后果的争论仍然非常激烈。
At present, the debates about the economic consequence of income smoothing are still intensive.
我们所追求的是能够专业、稳健地为持有人和股东创造平滑的收益率曲线，这也是作为银行系基金最明显的特色和优势。
We have to be able to pursue professional, stable holders and shareholders to create a smooth curve, which is the banking system as the most obvious characteristics of the Fund and advantages.
但日本央行维持利率不变的事实有助于保持平滑的收益率曲线以及与美国之间较大的利差，这反过来会使日元对美元进一步走弱。
But the fact that the BoJ is pinning rates is helping to maintain a flat yield curve and wide spread with US rates, which in turn weakens the yen against the dollar.
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