Results 11 to 20 of about 23,717,649 (310)

Corporate Reporting of Other Comprehensive Income

International Journal of Accounting and Financial Reporting, 2018
In this study, we examine the annual report filings of S&P 100 companies that report other comprehensive income/(loss) over the three-year period of 2013-2015. We seek to gain a deeper understanding of the components of other comprehensive income and to determine if there is a systematic tendency for companies to include more gains or losses in ...
Charles Mulford, Anna Babinets
openaire   +3 more sources

Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets [PDF]

Облік і фінанси, 2022
The research is analyzing the value relevance of other comprehensive income and the environmental, social and governance (ESG) scores in regard to the share price in Europe (Italy, France, Germany and Spain).
Claudia Mihaela Rapan, Viorel-Costin Banta, Andreia Manea, Mamoun Walid Aridah   +3 more
doaj   +1 more source

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, Alcido Manuel Juaniha, Jorge Eduardo Scarpin, Nayane Thais Krespi Musial, Claudio Marcelo Edwards Barros   +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

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

Financial reporting of comprehensive income in the food and beverage sector in the Republic of Serbia [PDF]

Ekonomika Poljoprivrede (1979), 2017
The paper discusses financial reporting of comprehensive income of companies in the food and beverage sector in the Republic of Serbia. The aim of the research is to examine whether the introduction of the concept of net comprehensive income has brought ...
Obradović Vladimir, Karapavlović Nemanja   +1 more
doaj   +1 more source

Recognition of comprehensive income in Slovak companies

Buhalterinės Apskaitos Teorija ir Praktika, 2014
Financial statements are the key resource for assessing a company´s performance. The form and content of financial statements reflect a country`s accounting regulations.
Marta Lapková, Jana Stašová
doaj   +1 more source

Does other comprehensive income volatility influence Credit risk? An empirical study on non-financial companies listed in the Egyptian stock exchange. [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ
This study aims to investigate the influence of incremental volatility of other comprehensive income and comprehensive income volatility on credit risk.
ندا صلاح بركات
doaj   +1 more source

Roe in Turbulent Time

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014
The aim of the paper is to compare the utility of the net income (NI) and of the comprehensive income for the evaluation of financial performance of the company and to verify whether the total comprehensive income (TCI) is more value relevant than the ...
Patrizia Gazzola, Stefano Amelio
doaj   +1 more source

Can Other Comprehensive Income Affect Dividend Payments in Indonesia?

Share: Jurnal Ekonomi dan Keuangan Islam, 2023
The concept of Other Comprehensive Income (OCI) refers to the difference between the fair value and historical value of assets, resulting from applying fair value principles in financial statement preparation. Despite being unrealized income, it affects
Marhaendra Kusuma, Beby Hilda Agustin
doaj   +1 more source