Is other comprehensive income reported in the income statement more value relevant? : the role of financial statement presentation
Steve Lin, Donel Martinez, Changjiang Wang, and Ya-wen Yang
| Year of publication: |
October 2018
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| Authors: | Lin, Steve ; Martinez, Donel ; Wang, Changjiang ; Yang, Ya-wen |
| Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 33.2018, 4, p. 624-646
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| Subject: | other comprehensive income | reporting location | financial statement presentation | value relevance | comprehensive income | Jahresabschluss | Financial statement | Berichtswesen | Reporting | IFRS | Bilanzierungsgrundsätze | Accounting standards | Gewinn- und Verlustrechnung | Income statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X16670779 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011934204