At present, the debates about the economic consequence of incomesmoothing are still intensive.
目前，研究者对于收益平滑经济后果的争论仍然非常激烈。
2
On the other hand, it gives empirical evidences of the market reaction to earnings influenced by incomesmoothing to reflect the degree of investors'perception.
另一方面，通过提供收益平滑下会计盈余市场反应的经验证据，反映投资者对收益平滑的认知程度。
3
The smoothing and moving method to predict the managers' income in the market is anticipated and analyzed. A linear regression prediction model to study the supply of the manager market is studied.