IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v56y2016i1p9-45.html
   My bibliography  Save this article

Other comprehensive income: a review and directions for future research

Author

Listed:
  • Steven Cahan
  • Dirk E. Black
  • Steven Cahan

Abstract

type="main" xml:id="acfi12186-abs-0001"> Accounting standard setters continue to grapple with conceptual distinctions between components of net income and other comprehensive income (OCI). Bank regulators are dealing with the recommendations of Basel III for Tier 1 Capital, which includes more components of accumulated other comprehensive income (AOCI). Motivated by these standard setting and regulatory debates and changes, I review the literature on the investor and contracting usefulness of comprehensive income, OCI, OCI components and AOCI. I present ideas for future research, including opportunities arising from Basel III changes to bank regulatory capital.

Suggested Citation

  • Steven Cahan & Dirk E. Black & Steven Cahan, 2016. "Other comprehensive income: a review and directions for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(1), pages 9-45, March.
  • Handle: RePEc:bla:acctfi:v:56:y:2016:i:1:p:9-45
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/acfi.2016.56.issue-1
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:spr:jmgtco:v:29:y:2018:i:1:d:10.1007_s00187-018-0262-4 is not listed on IDEAS
    2. repec:eee:jbfina:v:86:y:2018:i:c:p:113-126 is not listed on IDEAS
    3. repec:gam:jsusta:v:10:y:2018:i:6:p:1837-:d:150236 is not listed on IDEAS

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:56:y:2016:i:1:p:9-45. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum). General contact details of provider: http://edirc.repec.org/data/aaanzea.html .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.