关键词: 综合收益, 信息披露, 财务报表列报, 投资者决策

Abstract: The role comprehensive income accounting information is playing in investors' decision-making has not been conclusive. To study the impact that comprehensive income information in the income statement has on investors' decision, this paper uses the experimental method considering the limitation of empirical method and various impacts that different presentation formats may cause. The results demonstrate that comprehensive income information in the income statement does have impact on investors' decision while different presentation formats lead to different impacts. In conclusion, this study obtains evidence of the impact of financial information on investors, which could help us better understand the relationship between financial information disclosure and investor decision-making and the law of supply and demand for comprehensive income accounting information, as well as provide reference for further revision and improvement of comprehensive income accounting rules.

Key words: comprehensive income, information disclosure, financial statement presentation format, investors' decision-making