Results 21 to 30 of about 378,014 (267)

Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing?

Jurnal Akuntansi dan Keuangan, 2023
So far, research in Indonesia examines that the factors that influence creative accounting are the application of Good Corporate Governance, leverage, company size, and political connections, while research on the effect of other comprehensive income ...
Marhaendra Kusuma
doaj   +1 more source

Comparing the Impact of the Net Income Versus the Comprehensive Income Over the Share Price for Companies Listed on the Bucharest Stock Exchange

Studies in Business and Economics, 2020
As a consequence of adopting the IFRS in Romania, starting with 2012, for companies whose securities are admitted for trading on a regulated market, financial reporting demarches include ascertaining the comprehensive income in addition to the net income.
Ioana Pop
doaj   +1 more source

Value Relevance of IFRS Adoption in ASEAN-5 Countries: Does Presentation Matters?

Journal of Accounting and Investment, 2020
Research aims: This study discusses a recent development in the adoption of International Financial Reporting Standard (IFRS) in ASEAN. The objective of this study is to examine the value relevance of the Other Comprehensive Income (OCI) after the ...
Aria Farah Mita, Sylvia Veronica Siregar, Viska Anggraita, Fitriany Amarullah   +3 more
doaj   +1 more source

Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic

Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2021
Purpose - The concept of recognizing all inclusive income, which is used by IFRS and Indonesian SAK, is the basis for presenting other comprehensive income in the income statement.
Marhaendra Kusuma
doaj   +1 more source

An Innovative Planning Method for the Optimal Capacity Allocation of a Hybrid Wind–PV–Pumped Storage Power System

Energies, 2019
In recent years, wind and photovoltaic power (PV) have been the renewable energy sources (RESs) with the greatest growth, and both are commonly recognized as the major driving forces of energy system revolution.
Yumin Xu, Yansheng Lang, Boying Wen, Xiaonan Yang   +3 more
doaj   +1 more source

Subsequent measurement of non current assets: The impact of the fair value concept choice on total comprehensive income of listed companies in the Republic of Serbia [PDF]

Anali Ekonomskog fakulteta u Subotici, 2023
In response to investor demands, with the introduction of the fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator of changes in the current values of certain financial statement items in successive periods ...
Arsenijević Aleksandra, Spasić Dejan
doaj  

OTHER COMPREHENSIVE INCOME IN THE INTERNATIONAL FINANCIAL REPORTING STANDARDS: A LITERATURE REVIEW

Jurnal Akuntansi Kontemporer
Research Purposes. This research aims to examine studies regarding investor and contractual profits from Other Comprehensive Income (OCI), as well as its components can provide more evidence regarding whether there are characteristics that differentiate ...
Oldiano Tito Nugraha
doaj   +1 more source

Central Nervous System Tumors Among Infants in Canada: A Report From CYP‐C

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Central nervous system (CNS) tumors in infants are rare, pose unique clinical challenges, and lack large‐scale evidence‐based data to guide management. This study seeks to describe CNS tumors in Canadian infants and to compare their outcomes with those of older children.
Samuel Sassine, Hallie Coltin, Sylvia Cheng, Lucie Lafay‐Cousin, Vanan Issai Magimairajan, Craig Erker, Stéphanie Vairy, Lynette Bowes, Adam Fleming, Donna Johnston, Sarah McKillop, Roona Sinha, Julie Bennett, Christina Coleman, Laura Wheaton, Shayna Zelcer, Samuele Renzi, Thai Hoa Tran   +17 more
wiley   +1 more source

Executive compensation and comprehensive income: evidence from Polish listed companies

Oeconomia Copernicana, 2019
Research background: The literature of Economics presents the agency problem, which can be mitigated through executive compensation, especially when it is connected with company profits.
Artur Robert Sajnóg
doaj   +1 more source

Referral Patterns and Diagnostic Timeliness in Pediatric Cancer: A Hospital‐Based Study in Indonesia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Timely diagnosis and treatment are critical for improving survival among children with cancer. In low‐ and middle‐income countries (LMICs), delays are common and may be influenced by fragmented referral pathways and diagnostic limitations.
Nur Melani Sari, Regina Hadi Putri, Fatimah Assyifa, Judith Spijkerman, Gertjan Johannes Kaspers, Susi Susanah   +5 more
wiley   +1 more source