求翻译：借鉴McVay( 2006)的理论模型考察A股公司在新会计准则颁布之后是否会实施“特殊损失项目”与“核心费用”之间的归类变更盈余管理行为。是什么意思？

Learn mcvay (2006) study a theoretical model of the company shares after the promulgation of new accounting standards will implement "special loss items" and "core costs" to change the classification between earnings management behavior.

Drawing on the theoretical models McVay ( 2006) study A company shares in the new accounting standards will be promulgated after implementation of the "special item of loss" and the "core" costs between surplus of categorization management behavior change.

Profits from McVay (2006) the theoretical model inspects A company after new accountant the criterion promulgation whether can implement “the special loss project” and “the core expense” the between classification change earnings administrative action.

Reference McVay (2006) study on the theoretical model of a-shares after the company introduced in the new accounting standards will implement "special loss items" and "core costs" earnings management behavior change between collations.