From the results, we can get that the Nash equilibrium under the rules-based accounting standards and the strict accounting supervision is the point of maximum society value.

分析的结果表明：在规则导向会计准则和严格会计监管之下的纳什均衡点是社会效用最高的一种情况。

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For several years, the SEC and the London-based International Accounting Standards Board (IASB), which oversees the international rules, focused on steadily bringing the two sets of standards together.

ECONOMIST: Accounting standards