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The value relevance of Other Comprehensive Income (OCI)
1st Annual International Conference on Accounting and Finance (AF 2011), 2011The 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 ...
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Tujuan dari penelitian ini adalah untuk menguji pengaruh pengungkapan Other Comprehensive Income (OCI) terhadap nilai relevansi informasi akuntansi. Pengungkapan OCI diukur dengan menggunakan rasio OCI (OCI/total comprehensive income) dan nilai relevansi informasi akuntansi diukur dengan return saham.
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Tujuan dari penelitian ini adalah untuk menguji hubungan antara pengungkapan Other Comprehensive Income (OCI) dan manajemen laba. Pengungkapan OCI diukur dengan menggunakan rasio OCI (OCI/total comprehensive income) dan praktik manajemen laba (DACC) diukur dengan menggunakan model Jones yang dimodifikasi.
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