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Accounting in Europe Volume 11, 2014 - Issue 1
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Research Articles

Is Comprehensive Income Value Relevant and Does Location Matter? A European Study

Alessandro MechelliDepartment of Economics and Business, University of Tuscia, Viterbo, ItalyCorrespondence[email protected]
&
Riccardo CiminiDepartment of Business, Government and Philosophy Studies, University of ‘Tor Vergata’, Rome, Italy
Pages 59-87 | Published online: 12 Mar 2014

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Frédéric Pourtier, Frédérique Bardinet-Evraert & Veronique Darmendrail. (2023) The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France. Accounting in Europe 20:2, pages 194-224.
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Alessandro Mechelli & Riccardo Cimini. (2019) Corporate governance, legal systems and value relevance of fair value estimates. Empirical evidence from the EU banking sector. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48:2, pages 203-223.
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Carien van Mourik & Yuko Katsuo Asami. (2018) Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus. Accounting in Europe 15:2, pages 167-192.
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Jacqueline Birt, Niclas Hellman, Ann Jorissen, Stephani Mason & Mari Paananen. (2016) What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation. Accounting in Europe 13:2, pages 269-283.
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Arjan Brouwer, Arshia Faramarzi & Martin Hoogendoorn. (2014) Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?. Accounting in Europe 11:2, pages 235-257.
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Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. Accounting in Europe 11:2, pages 185-209.
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Sylvain Durocher, Claire-France Picard & Léa Dugal. (2023) Auditors' sensemaking of other comprehensive income through metaphors. Accounting, Auditing & Accountability Journal.
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Yuni Pristiwati Noer Widianingsih & Doddy Setiawan. (2023) The tenure of directors and value relevance of accounting information. SN Business & Economics 3:6.
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Zeting Zang, Humayun Kabir & Tom Scott. (2022) Does OCI Presentation for Equity Financial Assets Matter?. Australian Accounting Review 32:4, pages 427-439.
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Oncioiu Ionica & Alin Eliodor Tănase. 2022. Perspectives of Management Accounting for Sustainable Business Practices. Perspectives of Management Accounting for Sustainable Business Practices 147 161 .
Murad Harasheh, Federica Doni, Maria Vittoria Franceschelli & Andrea Amaduzzi. (2020) The value relevance of Other Comprehensive Income: Extensive evidence from Europe. International Journal of Finance & Economics 26:3, pages 3835-3851.
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Abderrahmane Djaballah & Anne Fortin. (2020) Value Relevance of Comprehensive Income for the Canadian Market * . Accounting Perspectives 20:1, pages 49-77.
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Alin Eliodor Tănase. 2021. CSR and Management Accounting Challenges in a Time of Global Crises. CSR and Management Accounting Challenges in a Time of Global Crises 219 232 .
Alin Eliodor Tănase, Traian Ovidiu Calotă & Gabriela Claudia Oncioiu. 2021. Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations. Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations 78 91 .
Federica Doni, Silvio Bianchi Martini, Antonio Corvino & Michela Mazzoni. (2019) Voluntary versus mandatory non-financial disclosure. Meditari Accountancy Research 28:5, pages 781-802.
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Amrie Firmansyah, Wiwik Utami, Haryono Umar & Susi Dwi Mulyani. (2020) RISK RELEVANCE OF COMPREHENSIVE INCOME: EVIDENCE FROM NON-FINANCIAL INDONESIA COMPANIES. Humanities & Social Sciences Reviews 8:3, pages 371-380.
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Manuela Lucchese, Ferdinando Di Carlo & Alberto Incollingo. (2020) Risk relevance and volatility of other comprehensive income in the banking sector: Evidence from European countries. Corporate Ownership and Control 17:3, pages 187-197.
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Stefania VeltriStefania Veltri. 2020. Mandatory Non-financial Risk-Related Disclosure. Mandatory Non-financial Risk-Related Disclosure 99 114 .
Pınar OKAN GÖKTEN. (2019) ULUSLARARASI MUHASEBE STANDARTLARI KURULU’NUN PERFORMANS RAPORLAMASINA BAKIŞ AÇISI: 1989’DAN 2018’E NE DEĞİŞTİ?INTERNATIONAL ACCOUNTING STANDARDS BOARD’S PERSPECTIVE ON PERFORMANCE REPORTING: WHAT HAS CHANGED FROM 1989 TO 2018?. Muhasebe ve Vergi Uygulamaları Dergisi 12:2, pages 475-496.
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Melik Ertuğrul. 2019. Handbook of Research on Global Issues in Financial Communication and Investment Decision Making. Handbook of Research on Global Issues in Financial Communication and Investment Decision Making 192 213 .
Alessandro Mechelli, Vincenzo Sforza, Alessandra Stefanoni & Riccardo Cimini. (2018) The value relevance of the fair value hierarchy. Empirical evidence from the European Union. FINANCIAL REPORTING:2, pages 7-35.
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Cristina Gonçalves, Georgette Andraz, José Guerreiro & Santana Fernandes. (2018) A utilidade do resultado integral: caso Euronext Lisbon. Innovar 28:69, pages 25-40.
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Melik Ertugrul & Volkan Demir. (2018) How Does Unobserved Heterogeneity Affect Value Relevance?. Australian Accounting Review 28:2, pages 288-301.
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Stefania Veltri & Olga Ferraro. (2018) Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context. Journal of International Accounting, Auditing and Taxation 30, pages 18-31.
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Vincenzo Sforza, Alessandro Mechelli & Riccardo Cimini. 2018. Handbook of Research on Modernization and Accountability in Public Sector Management. Handbook of Research on Modernization and Accountability in Public Sector Management 40 54 .
Frendy & HU Dan Semba. (2017) Does recycling improve information usefulness of income? The case of Japan. Asian Review of Accounting 25:3, pages 376-403.
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Vera Palea & Simone Domenico Scagnelli. (2017) Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks. Australian Accounting Review 27:2, pages 129-145.
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Alessandro Mechelli, Riccardo Cimini & Francesca Mazzocchetti. (2017) The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study. Revista de Contabilidad 20:1, pages 1-12.
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Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 249 365 .
Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 65 128 .
Kevin Ow Yong, Chu Yeong Lim & Pearl Tan. (2016) Theory and practice of the proposed conceptual framework: Evidence from the field. Advances in Accounting 35, pages 62-74.
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Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. SSRN Electronic Journal.
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