英语翻译One possibility to explain the lack of differences is th

英语翻译
One possibility to explain the lack of differences is that number of earnings management activities may not
be as important as the amounts of earnings．These transactions generate if firms were to use these activities to
manage earnings- Namely,to turn a loss year into a profit year,a small profit firms might have used only one
earnings management activity which generates a larger amount of earnings than more activities of another
company combined．