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Usefulness of comprehensive income reporting in Canada
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1999Financial Accounting Theory1,023 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1999An empirical assessment of the residual income valuation model918 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1995Price and return models691 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 1996Value-relevance of banks' derivatives disclosures356 cited
  • 1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
  • 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
  • 2007An evaluation of SFAS No. 130 comprehensive income disclosures

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307 cited

Cited by

  • 2016Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting252 cited
  • 2011Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items210 cited
  • 2011Controlling shareholders’ tunneling and executive compensation: Evidence from China208 cited
  • 2011Measuring and Reporting Income in Europe123 cited
  • 2012Academic Research and Standard Setting: The Case of Other Comprehensive Income120 cited
  • 2016Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components112 cited
  • 2018Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models98 cited
  • 2012Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism74 cited
  • 2014Is Comprehensive Income Value Relevant and Does Location Matter? A European Study73 cited
  • 2015Other Comprehensive Income: A Review and Directions for Future Research70 cited
  • 2013Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income60 cited
  • 2010The Predictive Power of Comprehensive Income and its Individual Components Under IFRS56 cited
  • 2015The Volatility of Other Comprehensive Income and Audit Fees49 cited
  • 2010The Value Relevance of Financial Instruments Disclosure in Malaysian Firms Listed in the Main Board of Bursa Malaysia45 cited
  • 2021Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic43 cited
  • 2011Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach41 cited