메뉴 건너뛰기




Volumn 27, Issue 9-10, 2000, Pages 1303-1309

Discussion of value relevance of mandated comprehensive income disclosures

Author keywords

[No Author keywords available]

Indexed keywords


EID: 77951238380     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00357     Document Type: Conference Paper
Times cited : (3)

References (19)
  • 2
    • 0001829097 scopus 로고
    • Choosing accounting rules
    • Black, F. (1993), 'Choosing Accounting Rules', Accounting Horizons, Vol. 7, pp. 1-17.
    • (1993) Accounting Horizons , vol.7 , pp. 1-17
    • Black, F.1
  • 4
    • 77951519005 scopus 로고    scopus 로고
    • Empirical validity of all-inclusive income: An investigation of volatility of aggregated and disaggregated income line items and their explanatory power for returns
    • Cheng, A. (1998), 'Empirical Validity of All-inclusive Income: An Investigation of Volatility of Aggregated and Disaggregated Income Line Items and Their Explanatory Power for Returns', Working Paper (University of Houston).
    • (1998) Working Paper, University of Houston
    • Cheng, A.1
  • 6
    • 0003202114 scopus 로고    scopus 로고
    • Is comprehensive income superior to net income as a measure of firm performance?
    • Dhaliwal, D., K. Subramanyam and R. Trezevant (1999), 'Is Comprehensive Income Superior to Net Income as a Measure of Firm Performance?', Journal of Accounting and Economics, Vol. 26, pp. 43-67.
    • (1999) Journal of Accounting and Economics , vol.26 , pp. 43-67
    • Dhaliwal, D.1    Subramanyam, K.2    Trezevant, R.3
  • 7
    • 77951606047 scopus 로고    scopus 로고
    • Measuring value relevance in accounting-based variables without reference to market prices
    • Dichev, E. (1997), 'Measuring Value Relevance in Accounting-Based Variables Without Reference to Market Prices', Working Paper (University of Michigan).
    • (1997) Working Paper, University of Michigan
    • Dichev, E.1
  • 9
    • 20144368270 scopus 로고    scopus 로고
    • Comprehensive income reporting and analysts' valuation judgments
    • Hirst, D. and P. Hopkins (1998), 'Comprehensive Income Reporting and Analysts' Valuation Judgments', Journal of Accounting Research, Vol. 36, Supplement, pp. 47-75.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 47-75
    • Hirst, D.1    Hopkins, P.2
  • 12
    • 0346756754 scopus 로고
    • The integration of income and surplus statements
    • January
    • Littleton, A. (1940), 'The Integration of Income and Surplus Statements', Journal of Accountancy (January), pp. 30-40.
    • (1940) Journal of Accountancy , pp. 30-40
    • Littleton, A.1
  • 13
    • 0034336777 scopus 로고    scopus 로고
    • Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format
    • Maines, L. and L. McDaniel (2000), 'Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format', The Accounting Review, Vol. 75, pp. 179-207.
    • (2000) The Accounting Review , vol.75 , pp. 179-207
    • Maines, L.1    McDaniel, L.2
  • 14
    • 0346756755 scopus 로고
    • Eating peas with your knife
    • January
    • May, G. (1937), 'Eating Peas with Your Knife', Journal of Accountancy (January), pp. 15-22.
    • (1937) Journal of Accountancy , pp. 15-22
    • May, G.1
  • 15
    • 0012844466 scopus 로고    scopus 로고
    • The value relevance of UK dirty surplus accounting flows
    • O'Hanlon, J. and P. Pope (1999), 'The Value Relevance of UK Dirty Surplus Accounting Flows', British Accounting Review, Vol. 32, pp. 459-82.
    • (1999) British Accounting Review , vol.32 , pp. 459-482
    • O'Hanlon, J.1    Pope, P.2
  • 16
    • 0003213846 scopus 로고
    • Accounting earnings, book value and dividends: The theory of the clean surplus equation (Part I)
    • reproduced in R. Brief and K. Peasnell (eds.), 1996 (Garland)
    • Ohlson, J. (1989), 'Accounting Earnings, Book Value and Dividends: The Theory of the Clean Surplus Equation (Part I)', reproduced in R. Brief and K. Peasnell (eds.), Clean Surplus: A Link Between Accounting and Finance, 1996 (Garland), pp. 167-227.
    • (1989) Clean Surplus: A Link between Accounting and Finance , pp. 167-227
    • Ohlson, J.1
  • 17
    • 84984180909 scopus 로고
    • Earnings, book values and dividends in equity valuation
    • - (1995), 'Earnings, Book Values and Dividends in Equity Valuation', Contemporary Accounting Research, Vol. 11, pp. 661-87.
    • (1995) Contemporary Accounting Research , vol.11 , pp. 661-687
  • 18
    • 0000442733 scopus 로고    scopus 로고
    • On transitory earnings
    • - (1999), 'On Transitory Earnings', Review of Accounting Studies, Vol. 4, pp. 145-62.
    • (1999) Review of Accounting Studies , vol.4 , pp. 145-162
  • 19
    • 0347386986 scopus 로고
    • Shortcomings of present-day financial statements
    • (February)
    • Paton, W. (1934), 'Shortcomings of Present-Day Financial Statements', Journal of Accountancy (February), pp. 108-32.
    • (1934) Journal of Accountancy , pp. 108-132
    • Paton, W.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.