请高手翻译采纳给10分在线翻译就算了2．IncentivedecreasingthetransactioncostBurgstahleandDichevfoundthatsomelistingcompaniesmanipulatedtheminutedropofsurplusintominuteriseorslightlosstoslightprofitviae

Question

请高手翻译 采纳给10分 在线翻译就算了
2．Incentive decreasing the transaction cost
Burgstahle and Dichev found that some listing companies manipulated the minute drop of surplus into minute rise or slight loss to slight profit via earn ings management,and they thought that the incentive of this type of earnings management was to reduce the transaction cost with stakeholders

Answer 1

降低交易成本的背后动机
Burgstahle和Dichev发现：有些上市公司通过盈余管理操纵略有下降的盈余,将其调整处理为略有上升的盈余、微亏或微利.他们推测此类盈余管理的背后动机意在降低股东交易成本.