The existing researches on earnings management are mostly based on annual accounting earnings; topic on earnings management in interim accounting report is seldom deeply studied.
现有的盈余管理研究大多以年度盈余为基础展开，而对短于一个会计年度的中报盈余管理问题的研究则比较少。
The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.
中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。
Interim reports shorten disclosure period and transfer earnings information to the market in good time and thus accelerate the speed with which accounting information is impounded into price.
中期报告的出现缩短了报告披露周期，及时地将盈余信息传递到市场中，加快了会计信息在股价中的反应。
A declaration that the accounting policies adopted for the interim financial statements are consistent with those for the financial statements of the prior year.
中期财务报表所采用的会计政策与上年度财务报表相一致的声明。
An interim period refers to a reporting period which is shorter than a full accounting year.
中期，是指短于一个完整的会计年度的报告期间。
An interim period refers to a reporting period which is shorter than a full accounting year.
中期，是指短于一个完整的会计年度的报告期间。
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