Articlediamond2021

The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable

Marhaendra Kusuma · Diana Zuhroh · Prihat Assih · Grahita Chandrarin

23 citations0/0 files storedInternational Journal of Financial Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Analysis and Corporate Governance

Abstract

This study aims to examine the effect of net income and other comprehensive income on the total of future’s comprehensive income with attribution of earning as a moderating variable. It also tests whether comprehensive income is more persistent than Net Income and whether re-measurement of the defined program is the highest predictive power for future CIs. The dependent variable was Comprehensive Incomet+1, and the independent variables were Net Income and Other Comprehensive Income. Data sources were financial statements 2014-2018 of 367 companies listed in Indonesia Stock Exchange. The empirical evidence were 1).Net income and other comprehensive income can predict future comprehensive income, 2). The CI attribution can improve the ability of NI and OCI in predicting future CI. 3). Net income is more persistent than other comprehensive income, 4). The defined program is the highest predictive power for future CIs.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2009Usefulness of comprehensive income reporting in Canada 2011Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items 2012Academic Research and Standard Setting: The Case of Other Comprehensive Income 2016Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK 2020Firm Size, Profitability, Leverage as Determinants of Audit Report Lag: Evidence From Indonesia 2014The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions 2010The persistence of earnings and earnings components after the adoption of IFRS

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