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Other comprehensive income: a review and directions for future research


  • Steven Cahan
  • Dirk E. Black
  • Steven Cahan


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.

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  • 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

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    1. repec:eee:jbfina:v:86:y:2018:i:c:p:113-126 is not listed on IDEAS
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