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-collected data set. The data covers a selection of 785 general meetings of 276 firms, including details of more than 10,000 investors … significantly. However, despite these shifts, the majority of shares remained in the hands of institutional investors and investors …
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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...
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