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Discussion of comprehensive income reporting and analysts' valuation judgments

Author

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  • Lipe, MG

Abstract

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Suggested Citation

  • Lipe, MG, 1998. "Discussion of comprehensive income reporting and analysts' valuation judgments," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 77-83.
    • Handle: RePEc:bla:joares:v:36:y:1998:i::p:77-83
    DOI: http://hdl.handle.net/10.2307/2491307
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    Citations

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    Cited by:

    1. P. Van Cauwenberge & I. De Beelde, 2006. "Does The Comprehensive Income Matrix Make Unsophisticated Users Overemphasise Fair Value Income?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/400, Ghent University, Faculty of Economics and Business Administration.
    2. Buchheit, Steve, 2003. "Reporting the cost of capacity," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 549-565, August.
    3. W. Brooke Elliott & Susan D. Krische & Mark E. Peecher, 2010. "Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base," Journal of Accounting Research, Wiley Blackwell, vol. 48(2), pages 343-381, May.
    4. Emett, Scott A. & Nelson, Mark W., 2017. "Reporting accounting changes and their multi-period effects," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 52-72.

    More about this item

    Keywords

    Comprehensive income; Comprehensive income presentation; Earnings management; Analyst valuation judgment;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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