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财政部于2009年6月发布《关于印发企业会计准则解释第3号的通知》(财会[2009]8号),要求上市公司在利润表“每股收益”项下增列“其他综合收益”项目和“综合收益总额”项目。本文以上市公司2009年年报为数据来源进行实证研究,对其他综合收益的构成进行了描述性统计,同时验证其他综合收益的列报是否有效地提高了公司披露信息的透明度,进而有效地降低了盈余管理程度。
In June 2009, the Ministry of Finance promulgated the Notice on Printing and Issuing the Explanation No. 3 of Accounting Standards for Business Enterprises (Cai Kuai [2009] No. 8), requiring listed companies to add “Others” under the income statement “EPS ” Consolidated Revenue “and” Consolidated Total Revenue "items. In this paper, the annual report 2009 listed companies as an empirical study of data sources, the composition of other comprehensive income descriptive statistics, while verifying the presentation of other comprehensive income is effective in improving the transparency of the company disclosed information, and thus effectively reduce the Earnings management.