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Résultat et performance financière en normes IFRS : Quel est le contenu informatif du Comprehensive Income ?
Ramond, Olivier; Casta, Jean-François; Batsch, Laurent - HAL - 2007
L'IASB et le FASB ont formé en 2003 un groupe de travail commun en vue de faire avancer le projet de création de normes de reporting de la performance financière. Intitulé à l'origine " Performance Reporting " et se référant à une conception étendue du résultat -- le comprehensive...
Persistent link: https://www.econbiz.de/10010538744
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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 comprehensive income and its components: Evidence from major European capital markets.
Casta, Jean-François; Ramond, Olivier; Lin, Stephen - Université Paris-Dauphine
This study investigates the extent to which three key summary accounting income figures, namely operating income, net income and comprehensive income, provide value-relevant information to investors in Germany, France, Italy, Spain and the UK. Using a large sample over the pre-IAS-compliance...
Persistent link: https://www.econbiz.de/10008532362
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Usefulness and relevance of reporting comprehensive income under international GAAPs: Insights from major European financial markets
Lin, Steve; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2007
This study investigates the extent to which three key summary accounting income figures, namely operating income, net income and comprehensive income, provide value-relevant information to investors in Germany, France, Italy, Spain and the UK. Using a large sample over the pre-IAS-compliance...
Persistent link: https://www.econbiz.de/10010706373
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Usefulness and relevance of reporting comprehensive income under international GAAPs: Insights from major European financial markets
Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2007
This study investigates the extent to which three key summary accounting income figures, namely operating income, net income and comprehensive income, provide value-relevant information to investors in Germany, France, Italy, Spain and the UK. Using a large sample over the pre-IAS-compliance...
Persistent link: https://www.econbiz.de/10010706796
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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
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Value relevance of comprehensive income and its components: Evidence from major European capital markets
Casta, Jean-François; Ramond, Olivier; Lin, Stephen - Université Paris-Dauphine (Paris IX) - 2007
This study investigates the extent to which three key summary accounting income figures, namely operating income, net income and comprehensive income, provide value-relevant information to investors in Germany, France, Italy, Spain and the UK. Using a large sample over the pre-IAS-compliance...
Persistent link: https://www.econbiz.de/10010709007