摘要
本文选取2010年至2012年我国A股上市公司为样本,对综合收益信息对银行债务契约的信息增量作用进行了。结果表明,其他综合收益对银行信贷规模的确定不存在显著的信息增量;在银行债务契约中,综合收益与净利润相比也不具有信息增量。因此,本文建议编制详细的企业收益表或单独的综合收益表,完善综合收益的披露现状,以提高银行对综合收益信息的重视。
This paper selects A-share listed companies from the year of 2010 to 2012 as samples and does empirical tests to identify whether comprehensive income provide incremental information for the bank debt contract.It comes to the conclusion that other comprehensive income has no significant incremental information on the decision of the scale of bank debt.In the bank debt contracts,total comprehensive income also has no incremental information compared to net income.Therefore,this paper proposes to establish a detailed income statement which presents the individual components or a separate comprehensive income statement to improve the situation of the disclosure of comprehensive income and increase the bank's emphasis on comprehensive income information.
出处
《财会通讯（下）》
2014年第8期91-94,共4页
Communication of Finance and Accounting
基金
国家自然科学基金"银行债务契约
财务报告质量与公司投资效率"(项目编号:71072103)
国家社科基金项目"我国国有企业高管薪酬管理制度改革研究"(项目编号:10BGL067)的阶段性成果
关键词
净利润
综合收益
债务契约
增量信息
Net income
Comprehensive income
Debt contract
Incremental information
