Other comprehensive income, corporate governance, and firm performance in China

2021 ◽  
Author(s):  
Yan Wang ◽  
Yuan George Shan ◽  
Zhuqian He ◽  
Changheng Zhao
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Comprehensive Income ◽  
Other Comprehensive Income

scholarly journals The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria

2020 ◽  
Author(s):  
Aliyu Baba Usman ◽  
Noor Afza Amran ◽  
Hasnah Shaari
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Fair Value ◽  
Agency Cost ◽  
Positive Influence ◽  
Governance Mechanism ◽  
Governance Mechanisms ◽  
Comprehensive Income ◽  
Corporate Governance Mechanisms ◽  
Other Comprehensive Income

This study investigates the influence of corporate governance mechanisms on the valuation of other comprehensive income in Nigeria. The sample of this study consists of 327 firm-year observations comprising of 117 firms listed on the Nigerian Stock Exchange for the period of 2010 to 2014. The findings reveal that there is a positive influence of corporate governance mechanism on the investors’ pricing of other comprehensive income. Findings show that for firms with weak governance mechanisms, other comprehensive income is value relevant, but is more significantly priced for strong governance firms. This study finds a similar result when other comprehensive income interact with individual elements of corporate governance factor. Therefore, corporate governance mitigates reliability concerns associated with fair value earnings, agency cost will be minimised and investors are more likely to view other comprehensive income as more value relevant. It is therefore recommended that reporting entities should pursue best corporate governance practices in order to enhance investors’ confidence in the reliability of other comprehensive income.  

Comprehensive Income: which potential effects on firms' performance evaluation and users' decision process?

2016 ◽  
pp. 55-94
Author(s):  
Pier Luigi Marchini ◽  
Carlotta D'Este
Keyword(s):  
Performance Evaluation ◽  
Decision Process ◽  
Financial Analysts ◽  
Listed Companies ◽  
Financial Statement ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Gains And Losses ◽  
The Impact

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.

DİĞER KAPSAMLI GELİR KALEMLERİ İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ

2014 ◽  
Vol 1 (3) ◽  
pp. 269
Author(s):  
Serhan Gürkan ◽  
Yasemin Köse
Keyword(s):  
Financial Performance ◽  
Value Relevance ◽  
Net Income ◽  
Comprehensive Income ◽  
Income Statement ◽  
Other Comprehensive Income ◽  
The Difference ◽  
Gains And Losses

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.

Stock Price Relevance of other comprehensive income under IFRS

2014 ◽  
Vol 28 (4) ◽  
pp. 355-384
Author(s):  
Chung, Hui-Young ◽  
Jang-Hee Lee
Keyword(s):  
Stock Price ◽  
Comprehensive Income ◽  
Other Comprehensive Income

Is the Market's Assessment for Other Comprehensive Income Appropriate?

2019 ◽  
Vol 44 (1) ◽  
pp. 1-37
Author(s):  
Na Ra Kang
Keyword(s):  
Comprehensive Income ◽  
Other Comprehensive Income

Corporate Governance Ratings and Firm Performance

CFA Digest ◽  
2009 ◽  
Vol 39 (4) ◽  
pp. 16-18
Author(s):  
Frank T. Magiera
Keyword(s):  
Corporate Governance ◽  
Firm Performance

Pay Gap, Corporate Governance, and Firm Performance

2010 ◽  
Author(s):  
Zhichuan Frank Li
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Pay Gap
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