Results 11 to 20 of about 378,014 (267)
International Journal of Financial Research, 2021 This study aims to examine the effect of net income and other comprehensive income on the total of future’s comprehensive income with attribution of earning as a moderating variable. It also tests whether comprehensive income is more persistent than Net Income and whether re-measurement of the defined program is the highest predictive power for future ...
Marhaendra Kusuma +3 more
openaire +2 more sources
Value Relevance of net income, other comprehensive income, and comprehensive income in Brazil
Cuadernos de Contabilidad, 2020 This paper uses the Ohlson Model to analyze whether Net Income (NI), Other Comprehensive Income (OCI), and Comprehensive Income (CI) are value relevant for market value and the return of shares of publicy-traded Brazilian companies. To maximize the robustness of the results, we inserted the following control variables for each model: equity per Share ...
Cassiana Bortoli +4 more
openaire +2 more sources
Komponen-Komponen Other Comprehensive Income dan Relevansi Risiko Comprehensive Income
JURNAL EKSPLORASI AKUNTANSI, 2021 This study aims to examine the risk relevance net income, comprehensive income, and component-competent other comprehensive income. Specifically, this study investigates the risk relevance of net income volatility, comprehensive income volatility, and component-component other comprehensive income volatility on stock return volatility.
Herlina Helmy, Adrian Syah
openaire +2 more sources
Journal of Accounting and Investment, 2018 This research aims to examine the credit value-relevance of net income, other comprehensive income (OCI) and comprehensive income. This research indirectly examines the impact of IFRS adoption on the usefulness of earnings and OCI information. The credit
Harjanti Widiastuti, Elsi Safira
doaj +1 more source
The impacts of earnings volatility, net income and comprehensive income on share Price: Evidence from Indonesia Stock Exchange [PDF]
Accounting, 2021 This study aims to estimate and predict the effect of stock prices on profit volatility, net profit, and comprehensive income on the Indonesia Stock Exchange for the period 2014-2019. The study uses quantitative analysis with secondary data consisting of
Susanto, Hadi +9 more
doaj +1 more source
Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia
Organum, 2022 In Indonesia, the Statement of Financial Accounting Standards (PSAK) 1 does have guidelines about other comprehensive income (OCI). Tax issues usually arise when an entity seeks to reconcile any type of OCI with the definition of income under Income Tax ...
Prianto Budi Saptono, Ismail Khozen
doaj +1 more source
IFRS 18 – Changes in the presentation of categories that shape comprehensive income: Theoretical and practical implications [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The objective of the article is to assess the changes in the presentation of comprehensive income in financial statements prepared under IFRS, comparing IAS 1 and IFRS 18.
Marzena Remlein +1 more
doaj +1 more source
Can Other Comprehensive Income be Used for Tax Avoidance?
Jurnal Akuntansi dan Keuangan, 2022 Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely the difference between the fair value of assets (liabilities) and their carrying values.
Marhaendra Kusuma, Puji Rahayu
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Journal of Entrepreneurship, Management and Innovation, 2016 This article aims to identify changes in the form of the statement of comprehensive income in companies in the WIG30 and DAX indices. It also aims to identify and grade components of other comprehensive income, in terms of the information transparency of
Jacek Gad
doaj +1 more source