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The purpose of this paper is to examine alternative reporting formats of comprehensive income (CI) information and … measures the extent to which losses are being accumulated in other comprehensive income (OCI) in the specific context of two … Earnings Per Share (EPS) of 100 top US firms over the 1997-1999 period. The pattern of Other Comprehensive Income (OCI) is then …
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income, relative income (i.e. how individual income compares to those of peers), individual health, and relative health … countries. In contrast, individual and relative income matter in some countries, such as the US, and not in others, for example … targeting income. …
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