2Hirst D E, Hopkins P E. Comprehensive income reporting and analysts' valuation judgments [ J ]. Journal of Accounting Research, 1998 (Supplement) , 36 ( 3 ) :47 - 75.
3Maines L A, McDaniel L S. Effects of comprehensive-income characteristics on nonprofessional investors ' judgments: the role of financial-statement presentation format [ J ]. The Accounting Review, 2000,75 ( 2 ) : 179 - 228.
4Dennis Chambers, Thomas J. Linsmeier, Catherine Shakespeare, Theodore Sougiannis, An Evaluation of SFAS No. 130 Comprehensive Income Disclosures [ J]. Review of Accounting Studies Boston, 2007,12 ( 4 ) :557 - 594.
5Foster G. Quarterly Accounting Data: Time-series Properties and Predictive Ability Resuhs [ J 1- The Accounting Review, 1977(1) :1 -21.