The Effect of Other Comprehensive Income Reporting on Accruals-based Earnings Management Activities
Journal Title: Annales Universitatis Mariae Curie-Skłodowska Sectio H Oeconomia - Year 2018, Vol 0, Issue 0
Abstract
This study examines the impact of other comprehensive income reporting in mitigating earnings management by using discretionary accruals for a sample of 83 industrial WSE-listed companies over the period of 2009–2016. We apply a panel least square model using year fixed-effects regression. We find that other comprehensive income reporting diminishes the extent of managerial earnings activities. Our findings suggest that a comprehensive income statement may have significant and positive implications for preventing aggressive accounting and helps users of financial statements identify earnings management better.
Authors and Affiliations
Artur Sajnóg, Tomasz Sosnowski
Keywords
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- EP ID EP613534
- DOI 10.17951/h.2018.52.3.127-135
- Views 78
- Downloads 0
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