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

Does financial statement line-item comparability affect analysts' forecasts?

Henry, Elaine; Liu, Fang-Chun; Yang, Steve Y.; Zhu, Xiaodi - 2025

Persistent link: https://www.econbiz.de/10015358911

Bank earnings management and performance reporting of comprehensive income

Cao, Yiting - In: Journal of accounting and public policy 41 (2022) 5, pp. 1-22

Persistent link: https://www.econbiz.de/10013429269

Return measures as a link between financial statements

Collins, Andrew M. - In: The international journal of accounting 57 (2022) 3, pp. 1-30

Persistent link: https://www.econbiz.de/10013389338

Financial statement presentation of discontinued operations : determinants and consequences

Guragai, Binod; Attachot, Weerapat; Peabody, S. Drew - In: Advances in accounting : a research annual 49 (2020), pp. 1-11

Persistent link: https://www.econbiz.de/10012390490

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

Accountability and financial statement presentation of early Western Australian banks, 1837-1880

Game, Chantal S.; Cullen, Lisa M.; Brown, Alistair M. - In: Accounting history : journal of the Accounting History … 23 (2018) 4, pp. 555-574

Persistent link: https://www.econbiz.de/10011976371

Is other comprehensive income reported in the income statement more value relevant? : the role of financial statement presentation

Lin, Steve; Martinez, Donel; Wang, Changjiang; Yang, Ya-wen - In: Journal of accounting, auditing & finance 33 (2018) 4, pp. 624-646

Persistent link: https://www.econbiz.de/10011934204

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

Revised model for presentation in statement(s) of financial performance : potential implications for measurement in the conceptual framework

Linsmeier, Thomas J. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 4, pp. 485-498

Persistent link: https://www.econbiz.de/10011630104