Other comprehensive income reporting and earnings management: evidence from China

被引：1
|
作者：
Wang, Yan [1 ,2 ]
He, Zhuqian [3 ]
Shan, Yuan George [4 ]
Liu, Xiaoying [5 ]
机构：
[1] Guangdong Univ Foreign Studies, Sch Accounting, Guangzhou, Peoples R China
[2] Res Ctr Accounting & Econ Dev, Guangdong Hong Kong Macao Greater Bay Area, Guangzhou, Peoples R China
[3] Cent South Univ, Business Sch, Changsha, Peoples R China
[4] Univ Western Australia, UWA Business Sch, Dept Accounting & Finance, Crawley, Australia
[5] Pan China Certified Publ Accountants Guangzhou Br, Guangzhou, Peoples R China
来源：
ACCOUNTING FORUM | 2021年 / 45卷 / 04期
关键词：
Other comprehensive income; earnings management; cash flow; China; VALUE RELEVANCE; DISCLOSURE; INFORMATION; STATEMENT; LOCATION; QUALITY; REAL;
D O I：
10.1080/01559982.2021.1966711
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Using data for 2007-2016 from a sample of Chinese listed firms, this study investigates how other comprehensive income (OCI) reporting influences earnings management. The results indicate that OCI reported in the income statement is more negatively associated with earnings management in the period 2009-2016 than in 2007-2008. There is no evidence that OCI reported is more negatively associated with earnings management in 2014-2016 than in 2009-2013. Further, we provide additional insights into OCI reporting and future cash flows, documenting that a firm's OCI reporting provides incremental information content about operating earnings rather than about non-operating earnings.
引用
收藏
页码：389 / 410
页数：22
相关论文
共 50 条
  • [1] Reclassification of Other Comprehensive Income, Earnings Management and Earnings Quality: Evidence from Indonesia
    Kusuma, Marhaendra
    Chandrarin, Grahita
    Cahyaningsih, Diyah Sukanti
    ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL, 2022, 17 (03): : 205 - 237
  • [2] Bank earnings management and performance reporting of comprehensive income
    Cao, Yiting
    JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2022, 41 (05)
  • [3] Impacts of other comprehensive income disclosure on earnings management
    Lin, Wang
    Rong, Men
    NANKAI BUSINESS REVIEW INTERNATIONAL, 2012, 3 (01) : 93 - 101
  • [4] Volatility of other comprehensive income and audit fees: evidence from China
    Rahman, Md Jahidur
    Wu, Tong
    INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE, 2021, 18 (01) : 1 - 15
  • [5] Volatility of other comprehensive income and audit fees: evidence from China
    Md Jahidur Rahman
    Tong Wu
    International Journal of Disclosure and Governance, 2021, 18 : 1 - 15
  • [6] The Empirical Study on the Impacts of Other Comprehensive Income Disclosures on Earnings Management
    Wang Lin
    Men Rong
    PROCEEDINGS OF THE SIXTH INTERNATIONAL SYMPOSIUM ON CORPORATE GOVERNANCE, 2011, : 777 - 783
  • [7] Management reporting complexity and earnings management: evidence from the Baltic markets
    Pajuste, Anete
    Poriete, Elva
    Novickis, Reinis
    BALTIC JOURNAL OF MANAGEMENT, 2021, 16 (01) : 47 - 69
  • [8] Internationalization and earnings management: Evidence from China
    Han, Wei
    Wu, Di
    FINANCE RESEARCH LETTERS, 2023, 53
  • [9] Confucianism and Earnings Management: Evidence from China
    Yang, Liu
    Li, Wanli
    Li, Jiaming
    EMERGING MARKETS FINANCE AND TRADE, 2022, 58 (06) : 1525 - 1536
  • [10] The Usefulness of Other Comprehensive Income for Predicting Future Earnings
    Lee, Joonil
    Lee, Su Jeong
    Chop, Sera
    Kim, Seunghwan
    JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2020, 7 (05): : 31 - 40
12345