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Is comprehensive income superior to net income as a measure of firm performance?1


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  • Dhaliwal, Dan
  • Subramanyam, K. R.
  • Trezevant, Robert
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 26 (1999)
    Issue (Month): 1-3 (January)
    Pages: 43-67

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    Handle: RePEc:eee:jaecon:v:26:y:1999:i:1-3:p:43-67

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    Cited by:
    1. 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.
    2. Svetalna Vlady, 2008. "The value relevance of the foreign currency translation differences : a study of multinational oil and gas companies in Australia," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(10), pages 52-63, April.
    3. 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.
    4. 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.
    5. Lin, Stephen & Ramond, Olivier & Casta, Jean-François, 2008. "Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets," Economics Papers from University Paris Dauphine 123456789/3507, Paris Dauphine University.
    6. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
    7. Pengguo Wang, 2014. "On the relevance of earnings components in valuation and forecasting," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 399-413, April.
    8. 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.
    9. Lionel Escaffre & Réda Sefsaf, 2011. "Comparing the value relevance of earnings and book value in IFRS and GAAP standards," Post-Print hal-00769389, HAL.
    10. 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.
    11. Casta, Jean-François & Ramond, Olivier & Lin, Stephen, 2007. "Value relevance of comprehensive income and its components: Evidence from major European capital markets," Economics Papers from University Paris Dauphine 123456789/2814, Paris Dauphine University.
    12. 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.
    13. 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.
    14. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    15. Batsch, Laurent, 2005. "Le "comprehensive income" : vers la "full fair value"," Economics Papers from University Paris Dauphine 123456789/2165, Paris Dauphine University.
    16. John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013. "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers 11, Department of Management, Università Ca' Foscari Venezia.
    17. 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.
    18. Ramond, Olivier & Casta, Jean-François & Batsch, Laurent, 2007. "Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?," Economics Papers from University Paris Dauphine 123456789/1644, Paris Dauphine University.
    19. 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.
    20. Alain Devalle & Riccardo Magarini, 2012. "Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 43-68.
    21. 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.
    22. 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.
    23. Serge Agbodjo & Isabelle Martinez, 2012. "La création de valeur actionnariale est-elle pertinente pour la prise de décision d'investissement ? Une étude empirique du SBF250 par secteurs d'activité," Post-Print hal-00935809, HAL.


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