포괄손익의 보고방식이 이익조정에 미치는 영향：매도가능금융자산처분손익을 중심으로

The purpose of this study is to empirically investigate whether a reporting method of comprehensive income affects the earnings management. The sample of this study consists of 2,768 firms listed in Korea Stock Exchange (KRX). Samples for the early adoption of Korean International Financial Reporting Standards (K－IFRS) firms were excluded. T－Test was carried out to analyze the variable according to the reporting method of the comprehensive income, gain or loss on disposal of available－for－sale securities. The result shows that the group of which method was a direct disclosure was significantly lower than another group. The empirical results of this study indicate that reporting of comprehensive income gain or loss on disposal of available－for－sale securities has significantly negative (－) influence. Comprehensive income reporting method that directly discloses the gain or loss on disposal of available－for－sale securities is lower. The findings of this study is meaningful in that this research verified the usability of the comprehensive income statement by using the gain or loss on disposal of available－for－sale securities.