求翻译：韩慧博（2007）以信息披露考评结果作为信息披露质量的替代变量，发现其对大股东的利益侵占行为尤其是担保行为具有一定的抑制作用，对识别风险较高的线下项目盈余管理、应计利润盈余管理都具有显著的抑制作用，但是对识别风险较低的实际业务盈余管理行为影响并不显著。是什么意思？

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Han Huibo (2007) by the information disclosed the examination and critique result took the information disclosure quality the substitution variable, discovered it invades the behavior to major stockholder's benefit to guarantee the behavior to have certain inhibitory action in particular, to disting

Han huibo (2007) information disclosure evaluation results as a substitute for information disclosure quality variables, found its largest shareholder expropriation act especially guarantee you have a certain effect, line to identify higher risk projects earnings management, accrual earnings managem

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