Other Comprehensive Income and Earnings Management - An Empirical Analysis Based on Modified Jones Model
- 10.2991/ictim-17.2017.68How to use a DOI?
- Other comprehensive income, earnings management, revised Jones model
Based on the revised Jones model, this paper studies the relationship between earnings management and other comprehensive income using the sample date of Chinese A-share listed companies in 2008-2015. It is found that the presentation of other comprehensive income can reduce the degree of earnings management of listed companies under the same factors. If other factors keep still, the listed companies with surplus management motives have more other comprehensive income that transferred to the current profit and loss. This study provides Experience support for the agency, which implement mandatory and transparent presentation and disclosure of other comprehensive income.
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Feng Yin AU - Qiangling Zheng PY - 2017/09 DA - 2017/09 TI - Other Comprehensive Income and Earnings Management - An Empirical Analysis Based on Modified Jones Model BT - Proceedings of the International Conference on Transformations and Innovations in Management (ICTIM 2017) PB - Atlantis Press SP - 885 EP - 894 SN - 2352-5428 UR - https://doi.org/10.2991/ictim-17.2017.68 DO - 10.2991/ictim-17.2017.68 ID - Yin2017/09 ER -