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Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets
Casta, Jean-François; Ramond, Olivier; Lin, Stephen - HAL - 2008
This study investigates the extent to which three key summary accounting income figures, namely operating income (OPI), net income (NI) and comprehensive income (CI), provide value-relevant information to investors in major EU capital markets. Using a large sample over the pre-IAS-compliance...
Persistent link: https://www.econbiz.de/10010540564
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Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets.
Lin, Stephen; Ramond, Olivier; Casta, Jean-François - Université Paris-Dauphine
This study investigates the extent to which three key summary accounting income figures, namely operating income (OPI), net income (NI) and comprehensive income (CI), provide value-relevant information to investors in major EU capital markets. Using a large sample over the pre-IAS-compliance...
Persistent link: https://www.econbiz.de/10008551618
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Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets
Lin, Stephen; Ramond, Olivier; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2008
This study investigates the extent to which three key summary accounting income figures, namely operating income (OPI), net income (NI) and comprehensive income (CI), provide value-relevant information to investors in major EU capital markets. Using a large sample over the pre-IAS-compliance...
Persistent link: https://www.econbiz.de/10010708602