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VOL. 8, ISSUE 12 (2021)
The value relevance of other comprehensive income of listed companies in China
Authors
Xiangkun Hu
Abstract
The value relevance of other Comprehensive Income is of its significance for accounting theory and standard-setting, but little attention was paid to in Chinese accounting academics. What is dirty surplus accounting (DSA) and its practice in China was discussed, and the mian literature of DSA was reviewed in the paper. Using Wilcoxon signed rank test, with the index of excess value created (EVC), the value relevance of Chinese DSAF was explored by selecting the samples from the 2019, 2020 annual reported data of listed companies of A-shares in Shenzhen Stock Exchanges. Such research field was also expanded in the study by investigating the way to revise the disclosure mode of accounting information to improve the value relevance of accounting surplus of the income statement.
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Pages:12-22
How to cite this article:
Xiangkun Hu "The value relevance of other comprehensive income of listed companies in China ". International Journal of Multidisciplinary Research and Development, Vol 8, Issue 12, 2021, Pages 12-22
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