In addition,if the company’s first major stock holders are state-owned,it’s easier to operate the accrual profit.
还发现,公司的第一大股东为国有股时更容易操纵应计利润。
参考来源 - 股权集中度与盈余管理相关性实证研究——来自深市A股市场的经验证据·2,447,543篇论文数据，部分数据来源于NoteExpress
N-COUNT In finance, the accrual of something such as interest or investments is the adding together of interest or different investments over a period of time. 积累 [商业]
After an employee has 25 years of service, there is no further accrual of benefits.
在一位雇员工作了25年之后，就没有更多的补助积累了。
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