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Persistent link: https://www.econbiz.de/10012816266
This paper investigates the relative and the incremental value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) across European countries after the mandatory adoption of the IASB standards. This topic, which has already been analyzed in other countries, drew the...
Persistent link: https://www.econbiz.de/10013034029
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Purpose This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the role of NFRs in value creation. Design/methodology/approach Data from 76 organizations from 2017 to 2019...
Persistent link: https://www.econbiz.de/10015354331