Kabir, M. Humayun; Laswad, Fawzi - In: Accounting Research Journal 24 (2011) November, pp. 268-289
Purpose – The purpose of this paper is to investigate the properties of net income (NI) and total comprehensive income (TCI) of listed companies in New Zealand (NZ). Four properties of TCI and NI are examined: persistence, variability, predictive ability, and value relevance. Whether the value...
