DocumentCode
3401554
Title
Notice of Retraction
The impacts of other comprehensive income disclosures on earnings management
Author
Ge Zhang ; Wei Wang
Author_Institution
Bus. Adm. Sch., North China Electr. Power Univ., Beijing, China
Volume
3
fYear
2010
fDate
9-10 Oct. 2010
Firstpage
382
Lastpage
385
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Analysis of earnings management has been a hot issue in accounting research fields, and domestic and foreign scholars from different perspectives study earnings management. This article combines in June 2009 the Ministry of Finance issued Finance [2009] 8 “on the issuance of Accounting Standards No. 3 of the notice explained,” the seventh issue - on specific criteria provided for the adjustment of the income statement format, that in the income statement, “Earnings per share,” added under “other comprehensive income” items and “total comprehensive income” items, and use the modified Jones model and multiple regression analysis to evaluate whether the measure would effectively reduce the earnings management.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Analysis of earnings management has been a hot issue in accounting research fields, and domestic and foreign scholars from different perspectives study earnings management. This article combines in June 2009 the Ministry of Finance issued Finance [2009] 8 “on the issuance of Accounting Standards No. 3 of the notice explained,” the seventh issue - on specific criteria provided for the adjustment of the income statement format, that in the income statement, “Earnings per share,” added under “other comprehensive income” items and “total comprehensive income” items, and use the modified Jones model and multiple regression analysis to evaluate whether the measure would effectively reduce the earnings management.
Keywords
accounting; financial management; regression analysis; Jones model; accounting; comprehensive income disclosure; earnings management; income statement; multiple regression analysis; Artificial intelligence; World Wide Web; earnings management; modified Jones model; multiple regression analysis; other comprehensive income;
fLanguage
English
Publisher
ieee
Conference_Titel
Future Information Technology and Management Engineering (FITME), 2010 International Conference on
Conference_Location
Changzhou
Print_ISBN
978-1-4244-9087-5
Type
conf
DOI
10.1109/FITME.2010.5655679
Filename
5655679
Link To Document