Results 271 to 280 of about 23,717,649 (310)

The Volatility of Other Comprehensive Income and Audit Fees

Accounting Horizons, 2015
SYNOPSIS The volatility in other comprehensive income (OCI) reflects how market-related price movements, such as exchange rate and equity price changes, affect a firm's future profits. Hence, firms with higher volatility of OCI are likely to have higher inherent risk.
Hua-Wei Huang, Steve Lin, K. Raghunandan
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Auditors' sensemaking of other comprehensive income through metaphors

Accounting, Auditing & Accountability Journal, 2023
PurposeThis paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of metaphors to make OCI plausible and intelligible.Design/methodology/approachThis interpretative paper draws on a collection of 21 interviews with experienced auditors.
Sylvain Durocher, Claire-France Picard, Léa Dugal   +2 more
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Other comprehensive income: a review and directions for future research

Accounting & Finance, 2015
AbstractAccounting standard setters continue to grapple with conceptual distinctions between components of net income and other comprehensive income (OCI). Bank regulators are dealing with the recommendations of Basel III for Tier 1 Capital, which includes more components of accumulated other comprehensive income (AOCI).
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The influence of other comprehensive income on discretionary expenditures

Journal of Business Finance & Accounting, 2017
AbstractOther comprehensive income items (OCI) increase and decrease book value and therefore indicate more or less firm value. It follows that OCI items, albeit transitory, may contribute to a wealth effect that influences expenditure decisions.
Roger C. Graham, K.C. Lin
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The value relevance of Other Comprehensive Income (OCI)

1st Annual International Conference on Accounting and Finance (AF 2011), 2011
The presentation of profit (loss) and Other Comprehensive Income (OCI) – amongst other interesting points introduced by IAS 1 with reference to financial statement presentation – plays a new and fundamental role in the accounting field. From 31 December 2009, the income statement has been renamed the “Single Statement of comprehensive income” and ...
Maura Campra, Elena Finessi, PASSARANI, DIANA ANNA   +2 more
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The other comprehensive income in turbulent time

2013
The aim of the research is to analyze the income statement adopted by Czech companies listed in the prime (main) market of the Czech Republic Stock Exchange, in the standard (free) market and in the start market, when they adopted IAS/IFRS principles.
GAZZOLA, PATRIZIA, Stefano Amelio
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Academic Research and Standard-Setting: The Case of Other Comprehensive Income

Accounting Horizons, 2012
SYNOPSIS: This paper links academic accounting research on comprehensive income reporting with the accounting standard-setting efforts of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB).
Lynn L. Rees, Philip B. Shane
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Analystss Earnings Forecasts and Other Comprehensive Income

SSRN Electronic Journal, 2013
I empirically investigate the decision usefulness of mandatory reporting of comprehensive income in Canada under the erstwhile Accounting handbook section 1530. Comprehensive income (CI) equals the sum of Net Income (NI) and Other Comprehensive Income (OCI). I operationalize decision usefulness in terms of the association of OCI with analysts’ earnings
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The presentation of income and other comprehensive income in the IAS Conceptual Framework

Herald of Economics
Introduction. The articulation of profit or loss and other comprehensive income increases the usefulness and faithfully represent information in financial statements. The IAS Conceptual Framework assigns primacy to the reflecting changes measurement assets and liabilities, expressed in terms of rights or requirements with respect to profit or loss. The
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Other Comprehensive Income: fattispecie e problematiche

2019
Il sistema contabile previsto dallo IASB contempla l’esistenza di due distinte figure di reddito: il “reddito complessivo” e il “reddito d’esercizio”, compreso all’interno del primo. Quali sono, però, le componenti del reddito complessivo che, almeno temporaneamente, vengono escluse dalla formazione del risultato d’esercizio? Quali le relazioni che si
Michele Bertoni, DE ROSA
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