The Empirical Study on the Impacts of Other Comprehensive Income Disclosures on Earnings Management

摘要：

Finance 2009 8 on the issuance of Accounting Standards No. 3 issued by Ministry of Finance Republic of China in June 2009 explained that all listed companies are required to disclose comprehensive income and other comprehensive income under the item earnings per share in the income statement. Based on the 2009 annual report of listed companies,the paper elaborates descriptive statistics related to the composition of other comprehensive income. Furthermore,an empirical research is conducted to verify whether the disclosure of other comprehensive income has effectively improved the transparency of corporate disclosure,and thus effectively reduced the earnings management.

关键词： Other comprehensive income Earnings management Multiple regression analysis Modified Jones Model

作者: WANG Lin MEN Rong

作者单位: School of Economics and Management, Beijing Jiaotong University, P.R. China, 100044

会议类型: 国际会议

会议名称: The Sixth International Symposium on Corporate Governance(第六届公司治理国际研讨会)

会议地点: 大连

会议语种:英文

页码: 777-783

在线出版日期: 2011-08-20（万方平台首次上网日期，不代表论文的发表时间）