Is comprehensive income superior to net income as a measure of firm performance?1
AbstractNo abstract is available for this item.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Elsevier in its journal Journal of Accounting and Economics.
Volume (Year): 26 (1999)
Issue (Month): 1-3 (January)
Contact details of provider:
Web page: http://www.elsevier.com/locate/jae
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
- Van der Meulen, S & Gaeremynck, Ann & Willekens, Marleen, 2005. "Attribute differences between US GAAP and IFRS earnings: An exploratory study," Open Access publications from Katholieke Universiteit Leuven urn:hdl:123456789/122791, Katholieke Universiteit Leuven.
- Santanu Mitra & Mahmud Hossain, 2009. "Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158," Review of Quantitative Finance and Accounting, Springer, vol. 33(3), pages 279-301, October.
- Mohamed Sellami, 2006. "Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur," Post-Print halshs-00558252, HAL.
- Carter, Richard B. & Dark, Frederick H. & Sapp, Travis R.A., 2010. "Underwriter reputation and IPO issuer alignment 1981-2005," The Quarterly Review of Economics and Finance, Elsevier, vol. 50(4), pages 443-455, November.
- Cready, William M. & Hurtt, David N. & Seida, Jim A., 2000. "Applying reverse regression techniques in earnings-return analyses," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 227-240, October.
- Wang, Yue & Buijink, Willem & Eken, Rob, 2006. "The value relevance of dirty surplus accounting flows in The Netherlands," The International Journal of Accounting, Elsevier, vol. 41(4), pages 387-405, 012.
- Igor Goncharov & Allan Hodgson, 2008. "Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1.
- Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
- Casta, Jean-François & Ramond, Olivier & Lin, Stephen, . "Value relevance of comprehensive income and its components: Evidence from major European capital markets," Open Access publications from UniversitÃ© Paris-Dauphine urn:hdl:123456789/2814, Université Paris-Dauphine.
- Rémi Janin & Charles Piot & Pascal Dumontier, 2012. "Les IFRS et l'utilité informationnelle du résultat global en Europe : le rôle des cabinets d'audit," Post-Print hal-00691014, HAL.
- Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
- Lin, Stephen & Ramond, Olivier & Casta, Jean-François, .
"Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets,"
Open Access publications from UniversitÃ© Paris-Dauphine
urn:hdl:123456789/3507, Université Paris-Dauphine.
- Jean-François Casta & Olivier Ramond & Stephen Lin, 2008. "Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets," Post-Print halshs-00681212, HAL.
- Bradshaw, Mark T., 2003. "A discussion of 'Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings'," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 321-335, December.
- Courtenay, Stephen M. & Cahan, Steven F., 2004. "The impact of debt on market reactions to the revaluation of noncurrent assets," Pacific-Basin Finance Journal, Elsevier, vol. 12(2), pages 219-243, April.
- Van der Meulen, S. & Gaeremynck, Ann & Willekens, Marleen, 2005. "Attribute differences between USGAAP and IFRS earnings: An exploratory study," Open Access publications from Katholieke Universiteit Leuven urn:hdl:123456789/222034, Katholieke Universiteit Leuven.
- Lionel Escaffre & Réda Sefsaf, 2011. "Comparing the value relevance of earnings and book value in IFRS and GAAP standards," Post-Print hal-00769389, HAL.
- Krotter, Simon, 2006. "Durchbrechungen des Kongruenzprinzips und Residualgewinne Broken Link Between Accounting and Finance?," University of Regensburg Working Papers in Business, Economics and Management Information Systems 411, University of Regensburg, Department of Economics.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wendy Shamier).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.