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Ï»¿A Dynamic Comparative Analysis Of Net Income And Other Comprehensive Income On Romanian Pharmaceutical Listed Companies

Author

Listed:
  • Natalia-Ioana (Pantelimon) FOLTEAN

    (Candidate, West University of Timisoara)

Abstract

Issues of net income comparatively to comprehensive income relevance are still similar to “black boxes†even though it has been the subject of more and more studies on financial reporting relevance and assessment of overall financial performance. We aim to add value to the existing knowledge by analyzing comparatively the reported information on net income and comprehensive income for several Romanian pharmaceutical listed companies. Hence, the current research aimed to identify the differences between the reported net income and comprehensive income, but also to examine the nature of other comprehensive income components of the financial statements prepared under IFRS. Data collected covered the years 2018, 2019 and 2020. Results of the content analysis showed that the reported gain or loss for the revaluation of tangible fixed assets may influence the performance of companies measured by profitability metrics.

Suggested Citation

  • Natalia-Ioana (Pantelimon) FOLTEAN, 2022. "Ï»¿A Dynamic Comparative Analysis Of Net Income And Other Comprehensive Income On Romanian Pharmaceutical Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-9.
    • Handle: RePEc:alu:journl:v:2:y:2022:i:24:p:9
    as

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    File URL: http://oeconomica.uab.ro/upload/lucrari/2420222/09.pdf
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    References listed on IDEAS

    as
    1. Marilena Mironiuc & Maria Carmen Huian, 2016. "Study of the Congruence between Accounting Numbers and Stock Market Variables through Comprehensive Income: Empirical Evidence for Romania Companies Quoted On the Regulated Market," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 498-521, September.
    2. POP Ioana, 2020. "Comparing The Impact Of The Net Income Versus The Comprehensive Income Over The Share Price For Companies Listed On The Bucharest Stock Exchange," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 15(3), pages 88-104, December.
    3. Li Huang & Marc Cussatt & Bernard Wong-On-Wing, 2021. "The value relevance of comprehensive income under alternative presentation formats permitted by ASU 2011-05," Review of Quantitative Finance and Accounting, Springer, vol. 57(3), pages 1123-1153, October.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    net income; comprehensive income; relevance; pharmaceutical industry; companies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G19 - Financial Economics - - General Financial Markets - - - Other

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