Net Income vs. Comprehensive Income -A Reexamination of Attributes, Relevance, and Price Informativeness-
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- Olivier J. Ramond & Jean-François Casta & Stephen W.J. Lin, 2007. "Value-relevance of comprehensive income and its components under IFRS: Insights from major European capital markets," Post-Print halshs-00165186, HAL.
- repec:dau:papers:123456789/2814 is not listed on IDEAS
- Russell Lundholm & Linda A. Myers, 2002. "Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 809-839, June.
- Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
- Collins, Daniel W. & Kothari, S. P. & Shanken, Jay & Sloan, Richard G., 1994. "Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association," Journal of Accounting and Economics, Elsevier, vol. 18(3), pages 289-324, November.
- Olivier J. Ramond & Jean-François Casta & Stephen W.J. Lin, 2007.
"Value-relevance of reporting comprehensive income under international GAAPs: Insights from major European financial markets,"
Post-Print
halshs-00170498, HAL.
- Olivier J. Ramond & Jean-François Casta & Stephen W.J. Lin, 2007. "Value-relevance of reporting comprehensive income under international GAAPs: Insights from major European financial markets," Post-Print halshs-00163185, HAL.
- Wang, Yue & Buijink, Willem & Eken, Rob, 2006. "The value relevance of dirty surplus accounting flows in The Netherlands," The International Journal of Accounting, Elsevier, vol. 41(4), pages 387-405, 012.
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