The quality of net income and comprehensive income

通过使用以往研究的证据，本研究证实，通过同时披露净收益和全面收益，会计信息的决策有用性和透明度都将得到提高。这一结论与日本会计准则委员会发布的全面收益列报会计准则披露草案是一致的。

By using evidence shown from previous studies, this study confirmed that both the decision usefulness and transparency of accounting information would be improved through disclosing both net income and comprehensive income. This conclusion is consistent with the exposure draft of accounting standard for presentation of comprehensive income released by The Accounting Standards Board of Japan.