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ArticleUsefulness of comprehensive income reporting in Canada

Kiridaran Kanagaretnam2009

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Articlegreen2009

Usefulness of comprehensive income reporting in Canada

Kiridaran Kanagaretnam · Robert Mathieu · Mohamed Shehata

254 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

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References

1985Positive Accounting Theory 1995Earnings, Book Values, and Dividends in Equity Valuation*1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*1999Financial Accounting Theory 1982Financial Reporting: An Accounting Revolution.1999An empirical assessment of the residual income valuation model 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format 1995Price and return models

Cited by

2016Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting 2011Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items 2011Controlling shareholders’ tunneling and executive compensation: Evidence from China 2011Measuring and Reporting Income in Europe 2012Academic Research and Standard Setting: The Case of Other Comprehensive Income 2016

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Details

Year2009

Typearticle

Published2009-07-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations254

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2009.06.004

openalex_workW2106869443

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Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components

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