Results 21 to 30 of about 277 (116)

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

Exposure Draft Conceptual Framework: enige beschouwingen naar aanleiding van een 'filling the gap'-exercitie [PDF]

MAB, 2016
In deze bijdrage worden de hoofdlijnen van de Exposure Draft Conceptual Framework for Financial Reporting (ED/2015/4) besproken. Aandacht wordt besteed aan de opbouw van de ED alsmede aan die onderdelen die een behoorlijke verandering hebben ondergaan ...
Ralph ter Hoeven
doaj   +3 more sources

Pengaruh Pengungkapan Other Comprehensive Income (Oci), Arus Kas Bebas, Komite Audit Dan Kompensasi Bonus Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei

AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan, 2019
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh pengungkapan other comprehensive income (OCI), arus kas bebas,komite audit dan kompensasi bonus terhadap manajemen laba. Manajemenlaba diproksikan dengan discretionary accrual yang diukur denganmenggunakan model Healy.
Maulana Syuhada, Nofrianty Nofrianty
openaire   +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

ROLE AND SIGNIFICANCE OF STATEMENT OF OTHER COMPREHENSIVE INCOME– IN RESPECT OF REPORTING COMPANIES’ PERFORMANCE [PDF]

Annals of the University of Oradea: Economic Science, 2014
A commonly accepted rule-system, which name was International Financial Reporting Standards (IFRS) created the framework for represent the financial performace, and other facts related to the company’s health. In the system of IFRS profit is not equal to
Ildiko Orban, , ,
doaj  

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

The Predictive Value of Fair Value Adjustment in Other Comprehensive Income (OCI): Evidence from ASEAN Banking Industry

Journal of Posthumanism
This study aims to examine the predictive value of the fair value adjustment contained in other comprehensive income (OCI). In particular, the test was conducted to see the ability of OCI to predict the next 1 and 2 years the company's performance as measured using pre-tax ROA.
Dwianto Mukhtar Latif, Isnalita .
openaire   +1 more source

Bankruptcy Experience and Corporate Hedging

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley   +1 more source

Do others comprehensive income, profit, and equity attributable impact external audit fee?

Journal of Accounting and Investment
Research aims: Fair value accounting, fairness, and transparency are the basis for other comprehensive income (OCI), profit, and equity attributable. This research aims to analyze the impact of adding this information on external audit fees, considering ...
Marhaendra Kusuma, Sri Luayyi
doaj   +1 more source

OTHER COMPREHENSIVE INCOME IN THE INTERNATIONAL FINANCIAL REPORTING STANDARDS: A LITERATURE REVIEW

Jurnal Akuntansi Kontemporer
Research Purposes. This research aims to examine studies regarding investor and contractual profits from Other Comprehensive Income (OCI), as well as its components can provide more evidence regarding whether there are characteristics that differentiate ...
Oldiano Tito Nugraha
doaj   +1 more source