求翻译：在文章中指出，研究人员一直倾向于从基于会计盈余数据的契约安排（管理报酬契约，债务契约）动机，资本市场上的盈余管理动机和政治成本动机角度来研究盈余管理。是什么意思？

In the article pointed out, researchers have tended to earnings data from the accounting-based contractual arrangements (management compensation contracts, debt covenants) motivation, capital markets, earnings management on the cost of incentive motivation and political point of view to study the ea

pointed out in the article, the researchers had been a tendency, in data from a fiscal surplus of contractual arrangements (management remuneration compact) contract, debt capital markets, the surplus motivated management motives and political motivation cost perspective surplus management study.

Pointed out in the article that, the researcher always favors from based on accountant the earnings data contract arrangement (management reward contract, debt contract) the motive, in the capital market earnings management motive and the political cost motive angle studies the earnings management.

In the article noted that researchers have been tending from contractual arrangements based on accounting data (management compensation contract, debt contracts) motivation, capital markets on the earnings management motivations and political costs to study on earnings management motivations perspec

Pointed out in the article that, the researcher always favors from based on accountant the earnings data contract arrangement (management reward contract, debt contract) the motive, in the capital market earnings management motive and the political cost motive angle studies the earnings management.