Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items

By Denise A. Jones, K. J. Smith. 2011

203 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/98ff6ebe8abecb95a366f55b93372bfe23b58e42

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In Accounting

1. Anup Srivastava

In Strategy and Management

1. Anup Srivastava

Citations in the corpus

• Evolution in Value Relevance of Accounting Information (2019, unknown): “The second is other comprehensive income (OCI) because, as with special items, Jones and Smith (2011) finds OCI has predictive power for future net income and operating cash flow incremental to earnings.”
• Why Have Measures of Earnings Quality Changed Over Time (2014, background): “Moreover, special items are less persistent than other earnings components, thus they increase the volatility of earnings (Fairfield et al., 1996; Givoly and Hayn, 2000; Jones and Smith, 2011).”