Research On The Relationship Between The Information Disclosure Of Other Comprehensive Income And Earning Quality

In order to cope with the rapid development of the securities market economy,China has promulgated new accounting standards in 2014.It provides some requirements for other comprehensive income-related content.It requires listed companies to report other comprehensive income under the balance sheet's owner's project.It requires disclosure other comprehensive income in the income statement.The new rules make investors pay more attention to other comprehensive income of the enterprise.Because Investors pay more attention to other comprehensive revenue information,it is easier to find that the company uses unrealized gains and losses to manipulate the surplus.It promotes the company's earnings quality.Therefore,this paper is based on the 2014 new standard system background to study the impact of other comprehensive income on the quality of earnings in the classification of the presentation,it mainly to discuss whether the effect is positive or negative.This paper mainly focuses on the Shenzhen A-share listed companies,which mainly study the impact of other comprehensive income on the earnings quality before and after the classification report based on the reliability and value relevance of earnings quality.This paper mainly chooses the trend of the absolute value(DA)of manipulative accrual profit to measure the reliability of surplus information.The paper mainly chooses to analyze the main trends of the DA before and after the other comprehensive income classification,and find out that the accrual profitability of the other comprehensive income classification is lower than the manipulative profitability before the classification and presentation.The reliability of the s earnings quality is improved after the presentation of other comprehensive income classification.In addition,this paper mainly selects the net profit and the comprehensive income to measure the surplus index,and constructs the price model to study.The results show that the correlation between the net profit after the other comprehensive income classification and the value of the comprehensive income is reduced,and then the correlation value of the earnings value after the other comprehensive income classification is presented is lower than the value of the other comprehensive income classification In addition,this article also independently examines the value relevance of other comprehensive benefits.The study shows that other comprehensive income statements do not have value relevance before they are presented,and other comprehensive income classification is valuable.Other comprehensive benefits that can be reclassified into profit and loss during the subsequent period are positively correlated.But other comprehensive income that cannot be reclassified into profit and loss during the subsequent period does not have value relevance.This paper validates the relevant hypothesis and puts forward some relevant policy suggestions.From a macro point of view,the requirements of the accounting standards for other comprehensive income provisions need to be more detailed and clear,and increase its promotional efforts.In addition,it needs to develop a series of quantifiable methods for assessing the quality of earnings in China.From the microscopic point of view,it requires relevant personnel to seriously study the relevant knowledge.And the enterprise should carry out regular training on the relevant personnel.