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文献来源 SMTH1 ：The negative of the standard deviation of operating income after depreciation (OIADP) divided by the standard deviation of cash flows from operations or CFO (OANCF), where both operating earnings and cash flows are scaled by lagged total assets (Burgstahler et al., 2006). The ratio is calculated with data over at least three of the five years from year t to year t + 4. SMTH2 ：The negative of the Spearman correlation between the change in total accruals (TA) and the change in CFO (OANCF), following Burgstahler et al. (2006): SMTH2 = − ρ(ΔTA, ΔCFO) = − Cov(ΔTA, ΔCFO)/[σ(ΔTA) × σ(ΔCFO)], where TA is total accruals calculated as income before extraordinary items (IB) minus CFO, and both are scaled by lagged total assets. The correlation is calculated with data over at least three of the five years from year t to year t + 4. SMTH3 ：The negative of the Spearman correlation between the change in discretionary accruals (DA) and the change in pre-manage
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