Results 1 to 10 of about 277 (116)

Pension accounting information and firm value: An analysis of FTSE 100 companies [PDF]

Heliyon, 2023
This study is among the first to take known results in pension accounting and use a sample of UK listed FTSE 100 companies to show that the results are mostly the same as in previous research (on the US companies) into associations between pension ...
Alan K. Kirkpatrick, Dragana Radicic
doaj   +2 more sources

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
doaj   +1 more source

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

Pengaruh Fundamental Makro Ekonomi terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif

Jurnal Kajian Akuntansi, 2022
The application of fair value accounting in financial statements gives rise to other comprehensive income (OCI) as the difference between the historical value of assets (liabilities) and fair value.
Marhaendra Kusuma, Beny Mahyudi Saputra
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

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

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, BANŢA VIOREL COSTIN, MANEA ANDREIA   +2 more
doaj  

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

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, Kees Camfferman, Louise Oudshoorn   +2 more
doaj   +3 more sources

THE IMPACT OF OTHER COMPREHENSIVE INCOME AND THE AUDIT PRACTICE IN THE PROFESSIONAL JUDGMENTS OF MANAGERS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
Other comprehensive income (OCI) may lead to numerous professional judgments that are required to be done by managers, especially due to fair value measurement.
RĂPAN CLAUDIA MIHAELA,, BANŢA VIOREL COSTIN, MANEA ANDREIA   +2 more
doaj