As per the Google's guidelines, I have only 1 account of Google Adsense. Recently I have built another site with 80 pages, which is also having AdSense in all its pages from the same Adsense Account. Looks like my revenue gone down a lot after this.

My question is- Number of ads in all the pages and multiple websites are considered for EPC(smart pricing)? Does it make sense to have another google account for the second website?

Please advice.

Thanks in advance.