Notice of RetractionThe impacts of other comprehensive income disclosures on earnings management

Abstract

Analysis of earnings management has been a hot issue in accounting research fields, and domestic and foreign scholars from different perspectives study earnings management. This article combines in June 2009 the Ministry of Finance issued Finance [2009] 8 “on the issuance of Accounting Standards No. 3 of the notice explained,” the seventh issue - on specific criteria provided for the adjustment of the income statement format, that in the income statement, “Earnings per share,” added under “other comprehensive income” items and “total comprehensive income” items, and use the modified Jones model and multiple regression analysis to evaluate whether the measure would effectively reduce the earnings management.