Search Results - subject:"Financial Statement Presentation"

Labelling in financial reporting : an examination of "other comprehensive income" and non-professional investors' judgements

Yao, Daifei; Qu, Xin; Kummer, Tyge-F. - In: Accounting and finance 64 (2024) 3, pp. 2403-2424

Persistent link: https://www.econbiz.de/10015164511

Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?

Agostini, Marisa - Dipartimento di Management, Università Ca' Foscari Venezia - 2014

The paper analyzes the ways of reporting other comprehensive income (OCI) and their relationships with three different variables, i.e. the volatility, the sign and the total amount of such accounting items. In order to investigate the reasons of such relationships, the study considers the final...

Persistent link: https://www.econbiz.de/10010951587

Pengaruh Penyajian Laporan Keuangan Skpd Dan Aksesibilitas Laporan Keuangan SKPD Terhadap Transparansi Dan Akuntabilitas Pengelolaan Keuangan SKPD

Pasaribu, Frans Judika - 2011

The purpose of this research is to obtain empirical evidence and analyzing financial statement presentation and …

Persistent link: https://www.econbiz.de/10009464523