英语翻译Out of 698 firms,58 are big loss firm s,88 are small pro

英语翻译
Out of 698 firms,58 are big loss firm s,88 are small profit firms,168 are rights ofering firms,and 384 are
other firms．These 698 firms in year 2002 reported 95 1 cases of earnings management activities,1.36 cases per
firm on average．Only rights ofering group reported a higher average number of earnings management activities
than the benchmark other firms group(1.48 versus 1.34),while small profit group actually reported a smaller
average(1.25)．In terms number and percentage of firm s in each group reporting earnings management activities
by zero time,one—to—three times,and more than three times,there is still no clear diference between big lOSS
group,small profit group,rights ofering group and other firms group．