Shanghai University, Shanghai 201800, China
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
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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