Value Relevance Of Other Comprehensive Income
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: Asian Journal of Accounting and Governance
سال: 2017
ISSN: 2180-3838
DOI: 10.17576/ajag-2017-08si-12