OCI information and analysts' forecast accuracy: Evidence from US commercial banks
I Fredj, MR Gana, S Trabelsi - Research in International Business and …, 2024 - Elsevier
This study investigates whether financial analysts accurately incorporate other
comprehensive income (OCI) and its components into earnings per share (EPS) forecasts …
comprehensive income (OCI) and its components into earnings per share (EPS) forecasts …
Other Comprehensive Income in the International Financial Reporting Standards: A Literature Review
OT Nugraha - Jurnal Akuntansi Kontemporer, 2024 - ojs.wima.ac.id
Abstract Research Purposes. This research aims to examine studies regarding investor and
contractual profits from Other Comprehensive Income (OCI), as well as its components can …
contractual profits from Other Comprehensive Income (OCI), as well as its components can …
Value relevance of comprehensive income reported as per IFRS-converged Indian Accounting Standards
S Vishnani, N Deva, D Misra - Asia-Pacific Financial Markets, 2024 - Springer
The study probes comparative and additional value relevance of total comprehensive
income and other comprehensive income, respectively, in the Indian context after adopting …
income and other comprehensive income, respectively, in the Indian context after adopting …
Labelling in financial reporting: An examination of “other comprehensive income” and non‐professional investors' judgements
Other comprehensive income (OCI) is often confusing for financial statement users and the
International Accounting Standards Board has proposed new labelling to improve its …
International Accounting Standards Board has proposed new labelling to improve its …
Shedding light on foreign currency cash flow hedges: transparency and the hedging decision
H Jin, BB Marshall - Review of Quantitative Finance and Accounting, 2024 - Springer
Utilizing firms in the S&P 500, we study whether greater transparency in the reporting of
other comprehensive income (OCI) items, as mandated by ASU 2011-05, resulted in a …
other comprehensive income (OCI) items, as mandated by ASU 2011-05, resulted in a …
Presentation prominence: Does it matter to non-professional investors? The case of 'Other Comprehensive Income'
Abstract International Accounting Standard 1 Presentation of Financial Statements requires
companies to include other comprehensive income (OCI) in the performance statement …
companies to include other comprehensive income (OCI) in the performance statement …
Firm Hedging Decision and Its Value Implication
H Jin - 2022 - search.proquest.com
In Chapter 1, we study the impact of increased transparency in the reporting of OCI on firms'
foreign currency cash flow hedging practice and the value relevance of this change. We find …
foreign currency cash flow hedging practice and the value relevance of this change. We find …
[PDF][PDF] A DYNAMIC COMPARATIVE ANALYSIS OF NET INCOME AND OTHER COMPREHENSIVE INCOME ON ROMANIAN PHARMACEUTICAL LISTED …
NIP FOLTEAN, V BOGDAN - Annales Universitatis Apulensis Series …, 2022 - 193.231.35.14
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 …
“black boxes” even though it has been the subject of more and more studies on financial …