Net Income vs. Comprehensive Income -A Reexamination of Attributes, Relevance, and Price Informativeness-
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References listed on IDEAS
- Olivier Ramond & Jean-François Casta & Stephen Lin, 2007. "Value-relevance of comprehensive income and its components under IFRS: Insights from major European capital markets," Post-Print halshs-00165186, HAL.
- Russell Lundholm, 2002. "Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 809-839, June.
- Collins, Daniel W. & Kothari, S. P. & Shanken, Jay & Sloan, Richard G., 1994. "Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association," Journal of Accounting and Economics, Elsevier, vol. 18(3), pages 289-324, November.
- 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.
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