不同行业的年度盈余预测准确性存在着差异，同一行业在不同季度的最佳预测模型没有固定在同一预测模型。
There are apparent discrepancies among earnings forecasts from different industries, and the same quarterly predictor is not along excellent during three quarters in a industry.
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.
他们的研究得到了使用中期报告盈余信息进行年度盈余预测，比单纯使用年度报告盈余信息进行年度盈余预测更优的结论。
Their research has found that earnings forecasts using earnings information of interim reports are more accurate than those only using earnings information of annual reports.
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