Value Relevance of Mandated Comprehensive Income Disclosures

By S. Cahan, Stephen M. Courtenay, Paul L. Gronnewoller, David R. Upton. 2000

203 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/50d04733e428c4d156cdb73a49377a493c247bae

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In Accounting

1. Mohamed Shehata
2. Kiridaran Kanagaretnam
3. Robert Mathieu

In Strategy and Management

1. Kiridaran Kanagaretnam

Citations in the corpus

• Usefulness of Comprehensive Income Reporting in Canada (2009, background): “O’Hanlon and Pope (1999) find ‘‘little evidence that other flows excluded from ordinary profit are value-relevant” for UK firms and Cahan et al. (2000) ‘‘find no evidence that [comprehensive income] items provide information that is incrementally relevant above net income” for New Zealand firms.”