Mahmood, Javed; Mahmood, Irfan - In: Cogent economics & finance 7 (2019) 1, pp. 1-14
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 …-05. Design/methodology/approach: This paper investigates alternative reporting formats of CI information and its effect on …