{"title":"Other comprehensive income reporting and earnings management: evidence from China","authors":"Yan Wang, Zhuqian He, Y. Shan, Xiaoying Liu","doi":"10.1080/01559982.2021.1966711","DOIUrl":null,"url":null,"abstract":"ABSTRACT 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.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"33 1","pages":"389 - 410"},"PeriodicalIF":2.8000,"publicationDate":"2021-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Forum","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/01559982.2021.1966711","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 4
Abstract
ABSTRACT 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.
期刊介绍：
Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.
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