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
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