Value Relevance of Comprehensive Income
SSRN Electronic Journal(2014)
摘要
We investigate the value relevance of comprehensive income its components for a sample of 92 New Zealand Firms over the period 2003-2010. The change in assets revaluation reserve and the change in fair value of available-for-sale securities are associated with firm performance as summarized by stock price and returns. We also find a stronger association of aggregate comprehensive income with stock price and market returns compared to net income.
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关键词
comprehensive income,other comprehensive income
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