Corporate governance practices and comprehensive income
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DOI: 10.1108/cg-01-2017-0011
Abstract: The purpose of this paper is to analyze the effect of corporate governance practices on firms’ financial performance, as measured by comprehensive income (CI).,Using a sample of 237 firms from the Standards & Poor (S&P)… read more here.
Keywords: comprehensive income; corporate governance; governance; financial performance ... See more keywords
Does Other Comprehensive Income Volatility Influence Credit Risk and the Cost of Debt?
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DOI: 10.1111/1911-3846.12548
Abstract: We examine the usefulness of other comprehensive income (OCI) to debt investors in nonfinancial companies. Motivated by Merton’s (1974) real options framework, we construct a measure of incremental OCI volatility, designed to capture the effect… read more here.
Keywords: volatility; credit risk; comprehensive income; debt ... See more keywords
Does Comprehensive Income Provide Value Relevant Information?
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DOI: 10.14254/1800-5845/2021.17-1.14
Abstract: Received July 17, 2020 Revised from August 25, 2020 Accepted September 22, 2020 Available online March 15, 2021 The purpose of this paper is to examine the value relevance of earnings, comprehensive income and other… read more here.
Keywords: information; comprehensive income; income provide; provide value ... See more keywords