SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Comprehending Comprehensive Income
16 references·3 citing·35 second hop
Comprehending Comprehensive Income (2014)Comprehending Comprehensive IncomeUsefulness of comprehensive income reporting in Canada (2009)Usefulness of comprehensive i…Financial Reporting Transparency (2008)Financial Reporting Transpare…Required Disclosures in Financial Reports (2007)Required Disclosures in Finan…An evaluation of SFAS No. 130 comprehensive income disclosures (2007)An evaluation of SFAS No. 130…Experimental research in financial accounting (2002)Experimental research in fina…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Is comprehensive income superior to net income as a measure of firm performance? (1999)Is comprehensive income super…Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Fair value accounting: Effect…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Theory of the Measurement of Enterprise Income. (1970)Theory of the Measurement of …The Theory and Measurement of Business Income (1961)The Theory and Measurement of…An introduction to corporate accounting standards (1940)An introduction to corporate …The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable (2021)The Effect of Net Income and …Does the Reporting Location of Other Comprehensive Income Matter? The Investor's Perspective (2018)Does the Reporting Location o…Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks (2016)Earnings Reported under IFRS …An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)Evolution in Value Relevance of Accounting Information (2017)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Good Day Sunshine: Stock Returns and the Weather (2003)Financial Accounting Standards Board (FASB) (2008)The Effects of Reporting Complexity on Small and Large Investor Trading (2010)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Accounting as reality construction: Towards a new epistemology for accounting practice (1988)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)Research Methods in Accounting (2003)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Brand Values and Capital Market Valuation (1998)Perspectives on Recent Capital Market Research (2002)Scale Effects in Capital Markets‐Based Accounting Research (2009)Editor's Choice Digesting Anomalies: An Investment ApproachInvestor Psychology and Asset Pricing (2001)… and the Cross-Section of Expected Returns (2015)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2002Experimental research in financial accounting1,213 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 1940An introduction to corporate accounting standards534 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
  • 2007An evaluation of SFAS No. 130 comprehensive income disclosures307 cited
  • 1970Theory of the Measurement of Enterprise Income.303 cited
  • 2008Financial Reporting Transparency273 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2009Usefulness of comprehensive income reporting in Canada254 cited
  • 2007Required Disclosures in Financial Reports221 cited
  • Cited by

    • 2018Does the Reporting Location of Other Comprehensive Income Matter? The Investor's Perspective25 cited
    • 2021The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable23 cited
    • 2016Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks19 cited