求翻译：Our third metric of earnings management is the coefficient on small positive net incomes in equation(3): FV(0,1)it =0 +1 SPNIit +2 SIZEit + 3 GROWTHit +4 EISit +5 DISit + 6 LEVit +7 TURNit +8 CFit +it (3)是什么意思？