Is Comprehensive Income Useful

By Gary C. Biddle, Jong-Hag Choi. 2006

227 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/9f6b84324b0b3c1976be2034d0211699c878d036

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In Accounting

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

Citations in the corpus

• Bank earnings and regulatory capital management using available for sale securities (2017, unknown): “For example, several studies find that other comprehensive income, particularly the unrealized securities gains and losses component, is value relevant (e.g., Dhaliwal et al. 1999; Biddle and Choi 2006; Chambers et al. 2007; Bamber et al. 2010).”
• An evaluation of SFAS No. 130 comprehensive income disclosures (2007, unknown): “On the other hand, Biddle and Choi (2006) find that comprehensive income dominates other measures of income in explaining equity returns.”
• Usefulness of Comprehensive Income Reporting in Canada (2009, methodology): “On the other hand, Biddle and Choi (2006) find some evidence confirming that the disclosure of components of other comprehensive income is useful.”