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How well does net income measure firm performance? A discussion of two studies1

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  • Skinner, Douglas J.

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  • Skinner, Douglas J., 1999. "How well does net income measure firm performance? A discussion of two studies1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 105-111, January.
    • Handle: RePEc:eee:jaecon:v:26:y:1999:i:1-3:p:105-111
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    1. Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
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    Cited by:

    1. HeeJin Park, 2018. "Market Reaction to Other Comprehensive Income," Sustainability, MDPI, vol. 10(6), pages 1-14, June.
    2. Chin Yee Gan & Lee Lee Chong & Zauwiyah Ahmad, 2023. "The effects of presentation of unrealized gain or loss of equity instruments on investing decision of investors," Economics Bulletin, AccessEcon, vol. 43(1), pages 265-279.
    3. Hui Zhou, 2023. "Hedging Performance and Fair-Value Financial Reporting: Evidence from Bank Holding Companies," JRFM, MDPI, vol. 16(2), pages 1-16, January.
    4. Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492, December.
    5. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
    6. Carien van Mourik & Yuko Katsuo Asami, 2018. "Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 167-192, May.
    7. Fan, Kwok Yuen & Shen, Jianfu & Hui, Eddie C.M. & Cheng, Louis T.W., 2024. "ESG components and equity returns: Evidence from real estate investment trusts," International Review of Financial Analysis, Elsevier, vol. 96(PB).
    8. Zamora Ramírez, Constancio & Moreno Rojas, José & Rueda Torres, Juan Antonio, 2014. "Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 174-182.
    9. repec:dau:papers:123456789/3507 is not listed on IDEAS
    10. repec:dau:papers:123456789/2814 is not listed on IDEAS
    11. Joshua Anderson & Yiting Cao & Edward J. Riedl & Scarlett Xiaotong Song, 2023. "Other comprehensive income, its components, and analysts’ forecasts," Review of Accounting Studies, Springer, vol. 28(2), pages 792-826, June.
    12. 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.
    13. Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
    14. Moehrle, Stephen R. & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Stuerke, Pamela, 2009. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (1999–2000)," Research in Accounting Regulation, Elsevier, vol. 21(2), pages 125-137.
    15. Shuto, Akinobu & Otomasa, Shota & Suda, Kazuyuki, 2009. "The relative and incremental explanatory powers of dirty surplus items for debt interest rate," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(2), pages 119-131.
    16. Heather A. Wier, 2009. "Fair Value or Conservatism: The Case of the Gold Industry," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1207-1233, December.

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