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Volatility and risk relevance of comprehensive income
16 references·7 citing·43 second hop
Volatility and risk relevance of comprehensive income (2014)Volatility and risk relevance of comprehe…An evaluation of SFAS No. 130 comprehensive income disclosures (2007)An evaluation of SFAS No. 130…Risk-Relevance of Fair-Value Income Measures for Commercial Banks (2006)Risk-Relevance of Fair-Value …Asset pricing with liquidity risk (2005)Asset pricing with liquidity …Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Value-Relevance of Banks' Fai…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…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…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS (1982)SOME FORMAL CONNECTIONS BETWE…Smoothing income numbers : objectives, means, and implications (1981)Smoothing income numbers : ob…The Theoretical Relationship Between Systematic Risk and Financial (Accounting) Variables (1979)The Theoretical Relationship …THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS (1972)THE EFFECT OF THE FIRM'S CAPI…Annual Survey of Economic Theory: The Theory of Depreciation (1938)Annual Survey of Economic The…The risk-relevance of non-GAAP earnings (2022)The risk-relevance of non-GAA…Classification of Equity Instruments under IFRS 9: Determinants and Consequences (2022)Classification of Equity Inst…Value Relevance of Comprehensive Income for the Canadian Market * (2020)Value Relevance of Comprehens…The role of derivative instruments on risk relevance from emerging market non-financial companies (2020)The role of derivative instru…Market Reaction to Other Comprehensive Income (2018)Market Reaction to Other Comp…Discussion of ‘Other comprehensive income: a review and directions for future research’ (2016)Discussion of ‘Other comprehe…The volatility of comprehensive income and its association with market risk (2015)The volatility of comprehensi…The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions (1984)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Perspectives on Recent Capital Market Research (2002)Valuation Approaches and Metrics: A Survey of the Theory and Evidence (2007)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? 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this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2005Asset pricing with liquidity risk2,816 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1972THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS1,130 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited
  • 1982SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS443 cited
  • 1981Smoothing income numbers : objectives, means, and implications376 cited
  • 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
  • 1938Annual Survey of Economic Theory: The Theory of Depreciation329 cited
  • 2007An evaluation of SFAS No. 130 comprehensive income disclosures307 cited

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  • 1979The Theoretical Relationship Between Systematic Risk and Financial (Accounting) Variables306 cited
  • 2006Risk-Relevance of Fair-Value Income Measures for Commercial Banks265 cited
  • Cited by

    • 2015The volatility of comprehensive income and its association with market risk33 cited
    • 2020The role of derivative instruments on risk relevance from emerging market non-financial companies32 cited
    • 2018Market Reaction to Other Comprehensive Income17 cited
    • 2020Value Relevance of Comprehensive Income for the Canadian Market *15 cited
    • 2022Classification of Equity Instruments under IFRS 9: Determinants and Consequences15 cited
    • 2022The risk-relevance of non-GAAP earnings14 cited
    • 2016Discussion of ‘Other comprehensive income: a review and directions for future research’13 cited