Notice of RetractionThe impacts of other comprehensive income disclosures on earnings management

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

Analysis of earnings management has been a hot issue in accounting research fields, and domestic and foreign scholars from different perspectives study earnings management. This article combines in June 2009 the Ministry of Finance issued Finance [2009] 8 “on the issuance of Accounting Standards No. 3 of the notice explained,” the seventh issue - on specific criteria provided for the adjustment of the income statement format, that in the income statement, “Earnings per share,” added under “other comprehensive income” items and “total comprehensive income” items, and use the modified Jones model and multiple regression analysis to evaluate whether the measure would effectively reduce the earnings management.