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    Experimental research on comprehensive income disclosure, valuation judgment of appraiser and earnings management recognition

    Hao, Gloria; Zhang, Zhihong

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    Date
    2015-12
    Citation:
    Hao, X., & Zhang, Z. (2015, December). Experimental research on comprehensive income disclosure, valuation judgment of appraiser and earnings management recognition. Paper presented at Auckland Regional Accounting Conference, Auckland, New Zealand.
    Permanent link to Research Bank record:
    https://hdl.handle.net/10652/3288
    Abstract
    Purpose The purpose of this paper is to investigate appraisers’ practice ability and level at present in China, examine whether different comprehensive income disclosure models could lead to significant differences in the appraiser’s estimate of share price and the appraiser’s recognition ability of enterprise’s surplus management. Design/methodology/approach Experimental method is the main methodology in this research. We design three disclosure modes of comprehensive income, with or without earnings management (two forms), forming 3 x 2 subject experiments to examine influences to the appraiser’s valuation judgment, and at the same time, whether it is possible for the appraiser to identify the corporate earnings management through the information in the statement, and determine whether transparent disclosure could reduce the stock price judgment upward bias brought about by the observed earnings management. Findings The result shows that there is no significant difference between the effects of comprehensive income modes on valuation judgments. And detailed disclosure of comprehensive income and its components don’t significantly improve the transparency of earnings management. Qualitative survey provides evidences for the experiment conclusion. Furthermore, the appraisers’ competence has been assessed from the view of accounting information users and we have found the practice level of the appraiser in China has yet to be greatly improved.
    Keywords:
    China, disclosure modes of comprehensive income, valuation judgements of appraisals, earning management, experiment design, comprehensive income
    ANZSRC Field of Research:
    1501 Accounting, Auditing and Accountability, 150104 International Accounting
    Copyright Holder:
    Authors
    Rights:
    This digital work is protected by copyright. It may be consulted by you, provided you comply with the provisions of the Act and the following conditions of use: Any use you make of these documents or images must be for research or private study purposes only, and you may not make them available to any other person. You will recognise the author's and publishers rights and give due acknowledgement where appropriate.
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    • Accounting and Finance Conference Papers [69]

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