Research on the Value Relevance of Comprehensive Income
Information of Listing Corporation in China -- Based on the Data
of Beijing, Tianjin and Hebei Region
Abstract
For investors, managers and other users of accounting information,
financial report is an important basis for their investment decisions.
However the research found in the financial statements, since 2009, the
Chinese financial statements in the profit statement of earnings per share
under the addition of new projects, respectively, per share earnings per
share and other return. Found in other countries and then read the published
report, which began in 1992 and has been listed as comprehensive income
and other comprehensive income report to disclose the project. In order
to understand the domestic and foreign new significance and importance of
the two projects, this paper is divided into three parts to conduct the
research and analysis of other comprehensive income comprehensive income
in our country. The first part mainly introduces the concept of
comprehensive income, the concept of other comprehensive income and
comprehensive income; the second part of the main stock Information related
to the value of an overview and analysis of stock value relevance model;
the third part through the analysis of domestic and foreign scholars'
research on the report of comprehensive income, first put forward the
hypothesis. Then the stock price model construction of value relevance
model formula, introducing 2012-2015 beijing-tianjin-hebei region listed
company data are analyzed and validated. The results showed that
