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 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。
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