The role of other comprehensive income in analyst valuation: profitability, perception and performance

Purpose This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain and loss. Design/methodology/approach This study conducted a 2 × 2 between-subject experiment by manipulating pro...

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Veröffentlicht in:	Accounting research journal 2024-10, Vol.37 (5), p.524-539
Hauptverfasser:	Du, Ning, Byrne, Jeffrey, Knisley, Robert, Powell, Dwayne, Valentine, James
Format:	Artikel
Sprache:	eng
Schlagworte:	Earnings management Financial performance Net losses Profitability
Online-Zugang:	Volltext
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