SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Comprehensive income presentation under IAS 1: the reporting practices of the largest companies listed on the Warsaw Stock Exchange
12 references·1 citing·42 second hop
Comprehensive income presentation under IAS 1: the reporting practices of the largest companies listed on the Warsaw Stock Exchange (2012)Comprehensive income presentation under I…Conceptual framework for financial reporting (2012)Conceptual framework for fina…Usefulness of comprehensive income reporting in Canada (2009)Usefulness of comprehensive i…Comprehensive Income: Who's Afraid of Performance Reporting? (2009)Comprehensive Income: Who's A…On the IASB comprehensive income project: an analysis of the case for dual income display (2007)On the IASB comprehensive inc…An evaluation of SFAS No. 130 comprehensive income disclosures (2007)An evaluation of SFAS No. 130…The value relevance of dirty surplus accounting flows in The Netherlands (2006)The value relevance of dirty …Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1 (2006)Performance Reporting – The I…Comprehensive Income: Evidence on the Effectiveness of FAS 130 (2004)Comprehensive Income: Evidenc…Reporting Performance: Comprehensive Income and its Components (2003)Reporting Performance: Compre…Value Relevance of Mandated Comprehensive Income Disclosures (2000)Value Relevance of Mandated C…THE VALUE-RELEVANCE OF UK DIRTY SURPLUS ACCOUNTING FLOWS (1999)THE VALUE-RELEVANCE OF UK DIR…Is comprehensive income superior to net income as a measure of firm performance? (1999)Is comprehensive income super…Comprehensive Income Reporting: Empirical Evidence from the Warsaw Stock Exchange (2014)Comprehensive Income Reportin…A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)Accounting earnings and cash flows as measures of firm performance (1994)Moving the financial accounting research front forward: the UK contribution (2004)The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms (2004)Measuring and Reporting Income in Europe (2011)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)The pricing of discretionary accruals (1996)Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)Evolution in Value Relevance of Accounting Information (2017)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Accounting and Neoliberalism: A Critical Reading of IASB/FASB's Conceptual Framework for Financial Reporting 2010 (2011)The Consolidated Financial Statement: Are ipsas and National Accounting Standards Comparable? The Turin City Council Case (2013)Is Comprehensive Income Value Relevant and Does Location Matter? A European Study (2014)The nature of capital and income (1906)Political Institutions: The Neglected Side of the Story (1990)Understanding Governance: Policy Networks, Governance, Reflexivity and Accountability (1997)An Evolving Conceptual Framework? (2003)Wiarygodność sprawozdań finansowych wobec aktywnego kształtowania wyniku finansowego (2010)An introduction to corporate accounting standards (1940)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Academic Research and Standard Setting: The Case of Other Comprehensive Income (2012)Positive Accounting Theory (1985)Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items (2011)Controlling shareholders’ tunneling and executive compensation: Evidence from China (2011)Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting (2016)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany (2008)Extended Dividend, Cash Flow, and Residual Income Valuation Models: Accounting for Deviations from Ideal Conditions* (2011)Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan (2023)A Survey of Corporate Governance (1997)Econometric Analysis of Cross Section and Panel Data (2001)The economic implications of corporate financial reporting (2005)Bank earnings and regulatory capital management using available for sale securities (2017)Beyond narrative disclosure tone: The upper echelons theory perspective (2020)CEO characteristics and earnings management: empirical evidence from France (2020)The information content of losses (1995)The relevance of the value-relevance literature for financial accounting standard setting (2001)Client Conservatism and Auditor-Client Contracting (2012)Auditor Style and Financial Statement Comparability (2013)Integrating stakeholder theory and sustainability accounting: A conceptual synthesis (2020)
this work references cited by second hop

References

  • 2012Conceptual framework for financial reporting522 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 2007An evaluation of SFAS No. 130 comprehensive income disclosures307 cited
  • 2009Usefulness of comprehensive income reporting in Canada254 cited
  • 2000Value Relevance of Mandated Comprehensive Income Disclosures200 cited
  • 2009Comprehensive Income: Who's Afraid of Performance Reporting?185 cited
  • 1999THE VALUE-RELEVANCE OF UK DIRTY SURPLUS ACCOUNTING FLOWS178 cited
  • 2007On the IASB comprehensive income project: an analysis of the case for dual income display73 cited
  • 2003Reporting Performance: Comprehensive Income and its Components54 cited
  • 2006The value relevance of dirty surplus accounting flows in The Netherlands54 cited
  • 2006Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 129 cited
  • 2004Comprehensive Income: Evidence on the Effectiveness of FAS 13019 cited

Cited by

  • 2014Comprehensive Income Reporting: Empirical Evidence from the Warsaw Stock Exchange15 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work