This paper discusses several issues that were raised by the International Accounting
Standards Board (IASB) in their request for information for the post-implementation review …

This study investigates whether financial analysts accurately incorporate other
comprehensive income (OCI) and its components into earnings per share (EPS) forecasts …

This paper examines how analysts incorporate other comprehensive income (OCI) and its
components into their earnings forecasts. We first document that analysts'1-year-ahead …

We show that banks classify fixed-rate debt investment securities as held to maturity (HTM)
rather than as available for sale (AFS) when HTM classification provides preferred financial …

One of the main differences between International Financial Reporting Standard (IFRS) 9
Financial Instruments and International Accounting Standard (IAS) 39 Financial Instruments …

Purpose This paper aims to examine how auditors make sense of the ill-theorized and
contentious notion of other comprehensive income (OCI), specifically by uncovering their …

This study examines the role of comprehensive income and its components, in addition to
net income, as inputs to forecast bankruptcy. Using a matched sample of 466 (233 pairs) US …

Analysts' earnings forecasts exclude other comprehensive income (OCI). However, OCI
affects firm value on a dollar-for-dollar basis and can enhance investors' assessments of the …

This paper studies the effect of net income measurement on firms' stock prices and
investment decisions when investors have limited attention. We build a model to analyze …

We study a rising phenomenon whereby activist short sellers, who disclose their short
theses to circumvent limits to arbitrage, provide quantitative disclosures in the form of target …