Other comprehensive income reporting and earnings management: evidence from China
利用2007-2016年中国上市公司数据，研究发现利润表中报告其他综合收益与盈余管理负相关，且在2009-2016年比2007-2008年更显著，但2014-2016年与2009-2013年无显著差异；其他综合收益报告对经营收益而非非经营收益的未来现金流有增量信息。
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.