Other Comprehensive Income Of Listed Company Presentation And The Relationship Between Earnings Management Research

with the continuous development of China's financial market,it has become an important part of the scocialist market economic system,but also deeply affects the prcoduction and operation of enterprises.The introduction of a variety of financial instruments,as well as the increase in corporate investment activitics,resulting in a large nunmber of gains and losses can not he recognizcd or measured in the traditional income model.Accordingly,the Ministry of Finance in 2009 began to introduce and standardize the items of other comprehensive income,with the total amount of other comprehensive income and comprehensive income of two items in the profit statement,income statement which is more prominent role,guiding role for investors is also growing.Because the relevant provisions of other comprehensive income in China and the relevant provisions of the introduction of late,early on is not very clear,leading enterprises in the financial statements of the other comprehensive income of listed time is not standard,and surplus management phenomenon through the control of the financial tool disposal point.Since this study began from the presentation of the other comprehensive income,whether other comprehensive income have inhibitory effect on earnings management,accounting information authenticity and whether the value relevance for the presentation of OCI and improve.Because the manufacturing industry directly reflects a country's productivity level,and under the new economic norm for the development of the manufacturing industry more deeply,this paper selects A stock market manufacturing enterprises 2011-2015 years of financial data of Shanghai stock exchange as the research sample,a variety of methods through the normative analysis,data analysis,empirical analysis,case analysis etc.to explore the relationship of other comprehensive income and earnings management.Through the data analysis,it is found that other comprehensive income has become a reservoir" for some enterprises to manipulate earnings.The empirical analysis by onstructing the regression model and modified Jones model,we confirmed the specification of other comprehensive income report is reduced to a certain extent the earnings management behavior of enterprises,should continue to strengthen in other comprehensive income reporting standard.In the case study,this paper chose Erdos,Baosteel Iron and steel industry is analyzed,and the pharmaceutical industry in Chinese medicine were compared,found that iron and steel industry due to the supply side reform to influence the structure of inventory adjustment,the manipulation of other comprehensive income more,there are also presenting irregularities.In this paper,we hope to be able to regulate other comprehensive income in China reported the implementation and provide a theoretical basis and data support and empirical test in a certain sense,provide suggestions for the improvement of China's accounting standards;and urge enterprises to report other comprehensive income in strict accordance with the Standards No.thirtieth,improve the information standard and the authenticity of the disclosure of listed companies.