Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange

Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange

Disclosure of comprehensive income items helps to shareholders to evaluate the stock returns and managers to improve the allocation of financial resources can help. Comprehensive income is reported net profit, FCT, SEC, AA. If classified information is expected to   increase its financial informatio...

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Bibliographic Details
Main Authors: Mohammad Ali Aghaei, Rahman Sajadpour
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2010-12-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
comprehensive income
adjustment for foreign currency translation
adjustment for unrealized gains/losses on securities
annual adjustments
the information content
Online Access:https://qjma.atu.ac.ir/article_4328_95cdc011dfba432ee7d558291ff47068.pdf

Internet

https://qjma.atu.ac.ir/article_4328_95cdc011dfba432ee7d558291ff47068.pdf

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