Flow curve tending to straight line. Excellent regulation performance.
流量特性趋于直线，调节性能好。
In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
为了克服会计研究法中盈余管理因素和会计规范变更的影响，以现金流分析作为研究视角考察主并企业收购绩效。
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