We investigate the value relevance of comprehensive income its components for a sample of 92 New Zealand Firms over the period 2003-2010. The change in assets revaluation reserve and the change in fair value of available-for-sale securities are associated with firm performance as summarized by...

The objective of this study is to examine the association of the firm's ownership structure and its investment opportunity set with the adoption of executive stock option plans and the minimum holding period for stock options. This study is carried out in a distinctive institutional environment,...