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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