IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2022i24p9.html
   My bibliography  Save this article

Ï»¿A Dynamic Comparative Analysis Of Net Income And Other Comprehensive Income On Romanian Pharmaceutical Listed Companies

Author

Listed:
  • Natalia-Ioana (Pantelimon) FOLTEAN

    (Candidate, West University of Timisoara)

Abstract

Issues of net income comparatively to comprehensive income relevance are still similar to “black boxes†even though it has been the subject of more and more studies on financial reporting relevance and assessment of overall financial performance. We aim to add value to the existing knowledge by analyzing comparatively the reported information on net income and comprehensive income for several Romanian pharmaceutical listed companies. Hence, the current research aimed to identify the differences between the reported net income and comprehensive income, but also to examine the nature of other comprehensive income components of the financial statements prepared under IFRS. Data collected covered the years 2018, 2019 and 2020. Results of the content analysis showed that the reported gain or loss for the revaluation of tangible fixed assets may influence the performance of companies measured by profitability metrics.

Suggested Citation

  • Natalia-Ioana (Pantelimon) FOLTEAN, 2022. "Ï»¿A Dynamic Comparative Analysis Of Net Income And Other Comprehensive Income On Romanian Pharmaceutical Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-9.
    • Handle: RePEc:alu:journl:v:2:y:2022:i:24:p:9
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/2420222/09.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    net income; comprehensive income; relevance; pharmaceutical industry; companies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G19 - Financial Economics - - General Financial Markets - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2022:i:24:p:9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.