Does Comprehensive Income Provide Value Relevant Information?
نویسندگان
چکیده
منابع مشابه
Is Other Comprehensive Income Reported in the Income Statement More Value Relevant?
This study examines whether changing the reporting location of OCI from the Statement of Changes in Equity (SSE) to a combined Income Statement or a separate Statement of Comprehensive Income (SCI), as required by Accounting Standard Update (ASU) 201105, has affected the value relevance of OCI. Using manually collected data, we find that the value relevance of OCI decreased for firms that chang...
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ژورنال
عنوان ژورنال: Montenegrin Journal of Economics
سال: 2021
ISSN: 1800-5845,1800-6698
DOI: 10.14254/1800-5845/2021.17-1.14