Other comprehensive income reporting and earnings management: evidence from China

Yan Wang, Zhuqian He, Yuan George Shan and Xiaoying Liu

Accounting Forum, 2021, vol. 45, issue 4, 389-410

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.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:45:y:2021:i:4:p:389-410

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DOI: 10.1080/01559982.2021.1966711

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