Search Results - subject:"Other Comprehensive Income"

Shedding light on foreign currency cash flow hedges : transparency and the hedging decision

Jin, Han; Marshall, Beverly B. - In: Review of quantitative finance and accounting 63 (2024) 2, pp. 397-432

Persistent link: https://www.econbiz.de/10015135902

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

The value relevance of financial performance and ESG scores during tumultuous economic periods

Sahlian, Daniela Nicoleta; Popa, Adriana Florina; … - In: Eastern European economics : EEE 62 (2024) 4, pp. 528-546

Persistent link: https://www.econbiz.de/10014551451

Does comprehensive income provide value relevant information?

Aqel, Saher - In: Montenegrin journal of economics 17 (2021) 1, pp. 185-195

Persistent link: https://www.econbiz.de/10012436028

Geographical and sectoral diversity of the statement of comprehensive income with IAS

Prewysz-Kwinto, Piotr - In: European research studies 23 (2020) 1, pp. 507-525

Persistent link: https://www.econbiz.de/10012286776

The usefulness of other comprehensive income for predicting future earnings

Lee, Joonil; Lee, Su Jeong; Choi, Sera; Kim, Seunghwan - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 5, pp. 31-40

Persistent link: https://www.econbiz.de/10012667631

Comprehensive income disclosure (the case of US companies)

Mahmood, Javed; Mahmood, Irfan - In: Cogent Economics & Finance 7 (2019) 1, pp. 1-14

measures the extent to which losses are being accumulated in other comprehensive income (OCI) in the specific context of two … Earnings Per Share (EPS) of 100 top US firms over the 1997-1999 period. The pattern of Other Comprehensive Income (OCI) is then …

Persistent link: https://www.econbiz.de/10014001481

Comprehensive income disclosure (the case of US companies)

Mahmood, Javed; Mahmood, Irfan - In: Cogent economics & finance 7 (2019) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10014232522

Do investors pay sufficient attention to banks' unrealized gains and losses on available-for-sale securities?

Boulland, Romain; Lobo, Gerald J.; Paugam, Luc - 2019

Unrealized gains and losses on available-for-sale securities (AFSGL) are included in Other Comprehensive Income (OCI …

Persistent link: https://www.econbiz.de/10012250087

The connection between IAS/IFRS and social responsibility

Amelio, Stefano - In: Management dynamics in the knowledge economy 4 (2016) 1, pp. 7-30

and, in particular, the so called statement of profit or loss and other comprehensive income for the period are analyzed …

Persistent link: https://www.econbiz.de/10011569667

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