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英语翻译unexpected accruals(会计用语)例句:Recent studies on stock mark

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英语翻译
unexpected accruals(会计用语)
例句:Recent studies on stock market incentives to manage earnings have focused on unexpected accrual behavior during periods when capital market incentives to manage earnings are likely to be high.(句子不用翻译)
They argue and find that firms that receive "buy" recommendations are more likely to manage earnings to meet analysts' earnings expectations,whereas firms that receive "sell" recommendations are more likely to show negative unexpected accruals.(句子不用翻译)
求上面短语的专业翻译
非预期应计利息(利润)