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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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。

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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。

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Guest of honour is Scott Woolveridge, IPSA's Interim Chief Executive and Accounting Officer.

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Despite the implementation of mark-to-market accounting rules, LPs are understandably skeptical of interim valuations, which they believe leave GPs a fair amount of room for subjective judgment.

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In the interim, earnings had faltered, the Securities and Exchange Commission launched an accounting probe and the company made several changes in top management.

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