scholarly journals Usefulness of comprehensive income reporting for dividend policy in the polish listed companies

2019 ◽  
Vol 0 (3(44)) ◽  
pp. 47-58
Author(s):  
Aleksandra Pieloch-Babiarz ◽  
Artur Sajnóg
Keyword(s):  
Dividend Policy ◽  
Listed Companies ◽  
Comprehensive Income ◽  
Income Reporting

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.

Usefulness of Comprehensive Income Reporting in Canada

2004 ◽  
Author(s):  
Kiridaran (Giri) Kanagaretnam ◽  
Robert Mathieu ◽  
Mohamed Shehata
Keyword(s):  
Comprehensive Income ◽  
Income Reporting

Comprehensive Income Reporting and Analysts' Valuation Judgments

1998 ◽  
Vol 36 ◽  
pp. 47 ◽  
Author(s):  
D. Eric Hirst ◽  
Patrick E. Hopkins
Keyword(s):  
Comprehensive Income ◽  
Income Reporting

The Contrast Research of Presentation and Disclosure about other Comprehensive Income

2014 ◽  
Vol 687-691 ◽  
pp. 5080-5084
Author(s):  
Xing Wei
Keyword(s):  
United States ◽  
Accounting Standards ◽  
The United States ◽  
Financial Accounting ◽  
International Accounting ◽  
International Accounting Standards ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Income Reporting

This article compares and analyzes the distinguish between the accounting standards for enterprises in our country about other comprehensive income reporting and disclosure of financial accounting standards from the IAS (International Accounting Standards) and the FASB in the United States, through four aspects as the meaning of other comprehensive income, the concrete content and accounting, presentation and disclosure.

Comprehensive Income: Components and IFRS Reporting

Auditor ◽  
2017 ◽  
Vol 3 (3) ◽  
pp. 36-40
Author(s):  
������� ◽  
L. Shmarova
Keyword(s):  
Reporting Standards ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Income Reporting ◽  
A Company

This paper gives an overview of the international fi nancial reporting standards requirements for companies� comprehensive income reporting, examines the existing approaches to the interpretation of the �comprehensive income� term, analyzes possible options of the comprehensive income reporting, as well as gives attention to discussions in relation to the possible reclassifi cation of other comprehensive income components to profi t or loss statement of a company.

scholarly journals Comprehensive Income Reporting and Earnings Management

2017 ◽  
Vol 1 (01) ◽  
pp. 12
Author(s):  
Runita Arum Kanti
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Interaction Effect ◽  
Design Methodology ◽  
Discretionary Accruals ◽  
Reporting Standards ◽  
Negatively Associated ◽  
Financial Reporting Standards ◽  
Comprehensive Income ◽  
Income Reporting

<p>Purpose. This paper aims to identify the association between comprehensive income reporting and earnings management. More specifically, this study examines whether the implementation of comprehensive income reporting regulations, namely SFAS 130 and ASU 2011-05 is associated with a decrease in earnings management.<br />Design/ methodology. Data for all variables is retrieved from Compustat Global for a nine-year sample of 7962 US firms reporting under International Financial Reporting Standards (IFRS) that provide all the necessary data to conduct the study. The Modified Jones Model is used as a proxy to measure earnings management. Comprehensive income figures are retrieved from Compustat. Recalculated (as-if) numbers are used for firm years prior to the implementation of SFAS 130. While as-reported amounts are used for the years where SFAS 130 has been implemented and also the years during the implementation of ASU 2011-05.<br />Findings. Comprehensive income is found to be significantly negatively associated with earnings management through discretionary accruals. Furthermore, the interaction effects indicate that, after the implementation of SFAS 130 and ASU 2011-05, comprehensive income becomesmore negatively associated with discretionary accruals.<br />Relevance. Other than contributing to the growing literature regarding the usefulness of comprehensive income reporting, this research has implications for the FASB in assessing whether they achieved the target of better comprehensive income reporting.</p><p><br />Key words: Comprehensive Income, Earnings management, Interaction effect, Reporting Regulations, SFAS 130, ASU 2011-05.</p>

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