ALBERT — All Library Books, journals and Electronic Records Telegrafenberg

Hits per page

hit 1 - 1 | 1 hit

Select All Export

Electronic Resource

Value Relevance of Mandated Comprehensive Income Disclosures (2000)

Cahan, Steven F. ; Courtenay, Stephen M. ; Gronnewoller, Paul L. ; [et al.]

Oxford, UK and Boston, USA : Blackwell Publishers Ltd

Journal of business finance & accounting 27 (2000), S. 0

add to mindlist on the mindlist

Details

ISSN: 1468-5957

Source: Blackwell Publishing Journal Backfiles 1879-2005

Topics: Economics

Notes: This study provides some market based evidence on the usefulness of comprehensive income disclosures in a Statement of Changes in Equity (SCE). Using a sample of listed New Zealand firms, we find no evidence that separate disclosure of the comprehensive income items provides any value relevant information above and beyond the aggregate comprehensive income figure. Likewise, in the post-SCE period, we find no evidence of an increase in the incremental value relevance of the comprehensive income items over net income. While our results are sensitive to outliers, they suggest that standards requiring disclosure of a SCE may not be necessary.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1111/1468-5957.00356

	Location	Call Number	Expected	Availability

Others were also interested in ...

Paper (German National Licenses)

Fulltext

hit 1 - 1 | 1 hit