Devalle, Alain; Magarini, Riccardo - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 43-68
This paper compares the value relevance of the net income and the total comprehensive income reported under IFRSs. The total comprehensive income represents a key measure of the overall company performance, and it is extremely topical after the revision of the IAS 1. The paper aims at verifying...