Results 21 to 30 of about 23,717,649 (310)
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
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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
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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
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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
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VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all ...
RĂPAN CLAUDIA MIHAELA +2 more
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Other comprehensive income: betekenis en presentatie in jaarrekeningen van Nederlandse beursfondsen [PDF]
MAB, 2017 Onder IFRS worden sommige baten en lasten buiten de winst-enverliesrekening gepresenteerd onder other comprehensive income (OCI). Op basis van ons onderzoek naar de jaarrekening van ondernemingen met een beursnotering in Nederland laten we zien dat OCI ...
Jan Backhuijs +2 more
doaj +3 more sources
Other comprehensive income and the cost of debt capital
Corporate Ownership and Control, 2022 The purpose of this paper is to examine the association between the cost of debt and other comprehensive income (OCI) and its components for a sample of US firms. The empirical analysis is conducted on a sample of 4,350 firm-years observations for the period 2008–2018.
Feras M. Salama, Taisier A. Zoubi
openaire +1 more source
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
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Comprehensive income disclosure (the case of US companies)
Cogent Economics & Finance, 2019 Purpose: The purpose of this paper is to examine alternative reporting formats of comprehensive income (CI) information and measures the extent to which losses are being accumulated in other comprehensive income (OCI) in the specific context of two major
Javed Mahmood, Irfan Mahmood
doaj +1 more source