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Is Other Comprehensive Income Reported in the Income Statement More Value Relevant? The Role of Financial Statement Presentation

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References

2001Do Institutional Investors Prefer Near‐Term Earnings over Long‐Run Value?*1,280 cited
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2015The Volatility of Other Comprehensive Income and Audit Fees49 cited

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2017Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011–05

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