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Discussion of ‘Other comprehensive income: a review and directions for future research’

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  • Steven Cahan
  • Michael E. Bradbury

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  • Steven Cahan & Michael E. Bradbury, 2016. "Discussion of ‘Other comprehensive income: a review and directions for future research’," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(1), pages 47-58, March.
    • Handle: RePEc:bla:acctfi:v:56:y:2016:i:1:p:47-58
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    File URL: http://hdl.handle.net/10.1111/acfi.2016.56.issue-1
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    Cited by:

    1. May Xiaoyan Bao & Matthew T. Billett & David B. Smith & Emre Unlu, 2020. "Does Other Comprehensive Income Volatility Influence Credit Risk and the Cost of Debt?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 457-484, March.
    2. Neil Fargher & Baljit K. Sidhu & Ann Tarca & Warrick van Zyl, 2019. "Accounting for financial instruments with characteristics of debt and equity: finding a way forward," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 7-58, March.
    3. Zeting Zang & Humayun Kabir & Tom Scott, 2022. "Does OCI Presentation for Equity Financial Assets Matter?," Australian Accounting Review, CPA Australia, vol. 32(4), pages 427-439, December.
    4. Inês Pinto & Ana Isabel Morais, 2022. "Classification of Equity Instruments under IFRS 9: Determinants and Consequences," Australian Accounting Review, CPA Australia, vol. 32(4), pages 411-426, December.
    5. Shahwali Khan & Michael E. Bradbury & Stephen Courtenay, 2018. "Value Relevance of Comprehensive Income," Australian Accounting Review, CPA Australia, vol. 28(2), pages 279-287, June.
    6. Yan Wang & Yuan George Shan & Zhuqian He & Changheng Zhao, 2022. "Other comprehensive income, corporate governance, and firm performance in China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(1), pages 262-271, January.

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