Lin, Stephen; Ramond, Olivier; Casta, Jean-François - Université Paris-Dauphine
), net income (NI) and comprehensive income (CI), provide value-relevant information to investors in major EU capital markets … across samples. Our main results are then threefold. We first provide evidence that CI is less value-relevant than both NI … and OPI in all the sample countries. Second, our results show that aggregate OCI is value-relevant and generally provides …