A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters

By Alex C. Yen, D. Hirst, P. Hopkins. 2007

118 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/7f46fd946080f6eaf09a086b3f95b534a366e61f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. K. J. Smith
2. Denise A. Jones

In Strategy and Management

1. K. J. Smith
2. Denise A. Jones

Citations in the corpus

• Comprehensive Income: Who's Afraid of Performance Reporting? (2010, unknown): “Exposure Draft (Yen et al. 2007), and evidence from laboratory experiments confirms that both professional and nonprofessional investors associate variability in earnings with higher firm risk (Farrelly et al.”
• Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items (2011, background): “Researchers have also generally assumed OCI gains and losses to be transitory (Linsmeier et al. 1997; Barker 2004; Chambers et al. 2007; Yen et al. 2007; Bamber et al. 2010), but for different reasons.”