其他综合收益报告和盈余管理:来自中国的证据

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2021-08-06 DOI:10.1080/01559982.2021.1966711

Yan Wang, Zhuqian He, Y. Shan, Xiaoying Liu

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引用次数: 4

摘要

本文以2007-2016年中国上市公司为样本，研究其他综合收益(OCI)报告对盈余管理的影响。结果表明，2009-2016年损益表中报告的OCI与盈余管理的负相关程度高于2007-2008年。没有证据表明2014-2016年的OCI报告与盈余管理的负相关程度高于2009-2013年。此外，我们对OCI报告和未来现金流提供了额外的见解，证明公司的OCI报告提供了关于营业收益而不是非营业收益的增量信息内容。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Other comprehensive income reporting and earnings management: evidence from China

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.

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

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.