big-bath accounting
In contrasting to income smoothing ,the big-bath hypothesis suggests that management will report additional losses in bad years in the hope that ,by taking all available losses at one time ,they will "clear the decks"once and for all.The implicit assumption is that future reported profits will increase.
指的是大盆操作，就是在经营差的年份，报告（额外）更多的损失，认为未来收益会增加。
就是说：对比收入平滑法，大盆操作假说认为，管理部门将额外损失的报告在恶劣的年份，目的是的希望，采取一切可用的损失并在同一时间报告，他们将“清甲板”，假设未来的利润将增加。