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Based on the revised Jones model, this paper studies the relationship between earnings management and other comprehensive income using the sample date of Chinese A-share listed companies in 2008-2015. It is found that the presentation of other comprehensive income can reduce the degree of earnings management of listed companies under the same factors. If other factors keep still, the listed companies with surplus management motives have more other comprehensive income that transferred to the current profit and loss. This study provides Experience support for the agency, which implement mandatory and transparent presentation and disclosure of other comprehensive income.

Other Comprehensive Income and Earnings Management - An Empirical Analysis Based on Modified Jones Model