Comprehensive income presentation under IAS 1: the reporting practices of the largest companies listed on the Warsaw Stock Exchange

Is comprehensive income superior to net income as a measure of firm performance?

Dan S. Dhaliwal, K.R. Subramanyam, Robert Trezevant · Journal of Accounting and Economics · 1999 · 484 citations

Business, Business Economics, Economics +16

Value Relevance of Mandated Comprehensive Income Disclosures

Steven F. Cahan, Stephen M. Courtenay, Paul L. Gronnewoller et al. · Journal of Business Finance &amp Accounting · 2000 · 192 citations

Business, Accountancy, Accounting +17

THE VALUE-RELEVANCE OF UK DIRTY SURPLUS ACCOUNTING FLOWS

John F. O’Hanlon, Peter F. Pope · The British Accounting Review · 1999 · 189 citations

Business, Accountancy, Accounting +4

An Evaluation of Sfas No. 130 Comprehensive Income Disclosures

Dennis J. Chambers, Thomas J. Linsmeier, Catherine Shakespeare et al. · SSRN Electronic Journal · 2006 · 99 citations · Full text

Business, Accountancy, Accounting +17

On the IASB comprehensive income project: an analysis of the case for dual income display

Philippe Van Cauwenberge, Ignace De Beelde · Abacus · 2007 · 75 citations

Business, Accountancy, Accounting +17