Empirical research on correlation between other comprehensive income and corporate value based on data of listed companies in the construction industry

摘要

Based on China’s constantly improving accounting standards on the regulations of other comprehensive income, this paper selects the annual report data of listed companies in the construction industry in 2015 as samples, and establishes a price model to carry out empirical research on the correlation between other comprehensive income and corporate value of listed companies in the construction industry through the research methods of descriptive statistics and regression analysis. The research results show that, there is not a significant correlation between other comprehensive income and corporate value of listed companies in the construction industry. For such a conclusion, this paper analyzes the reasons and puts forward suggestions to promote stable development of the construction industry.