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Academic Journal of Business & Management, 2019, 1(2); doi: 10.25236/AJBM.190117.

Decision Usefulness of Comprehensive Income: Literature Review and Research Prospects


Suomin Xu

Corresponding Author:
Suomin Xu

Shanghai University, Shanghai 201800, China
[email protected]


In this paper, the literature and research status of comprehensive income are reviewed. The standardization process of comprehensive income is reviewed first. Then, based on the comparative study with net income, the prediction ability and value relevance of comprehensive income are discussed. Finally, the disclosure inhibition of comprehensive income is discussed. Restraining real earnings management behavior, and then increase the transparency of accounting information are theoretically deduced. On this basis, future research is prospected.


comprehensive benefits, other comprehensive benefits, usefulness, transparency

Cite This Paper

Suomin Xu. Decision Usefulness of Comprehensive Income: Literature Review and Research Prospects. Academic Journal of Business & Management (2019) Vol. 1, Issue 2: 13-21. https://doi.org/10.25236/AJBM.190117.


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