haku: @author Trezevant, R. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Dhalival, D. Subramanyam, K. Trezevant, R. |
| Otsikko: | Is comprehensive income superior to net income as a measure of firm performance? |
| Lehti: | Journal of Accounting & Economics
1999 : JAN, VOL. 26:1-3, p. 43-68 |
| Asiasana: | ECONOMICS MEASUREMENT COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | With the exception of financial firms, the authors find no evidence that comprehensive income is more strongly associated with returns/market value or better predicts future cash flows/income than net income. Moreover, the only component of comprehensive income that improves the association between income and returns is the marketable securities adjustment. The results do not support the claim that comprehensive income is a better measure of firm performance than net income. |
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