Other comprehensive income, corporate governance, and firm performance in China

Yan Wang, George Shan, Zhuqian He, Changheng Zhao

Research output: Contribution to journalArticle

Abstract

This research is based on a data set comprising 6260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, and the results indicate that other comprehensive income (OCI) disclosure generally improves firm performance, whereas earnings management reduces firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promoting firm performance, and there is a causal relationship between OCI disclosure and earnings management to affect firm performance.
Original languageEnglish
JournalManagerial and Decision Economics
DOIs
Publication statusE-pub ahead of print - 26 May 2021

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