VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT
Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all interested stakeholders. The current empirical...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2022-08-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2022-04/34_Rapan.pdf |
| _version_ | 1827092949149679616 |
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| author | RĂPAN CLAUDIA MIHAELA BANŢA VIOREL COSTIN MANEA ANDREIA |
| author_facet | RĂPAN CLAUDIA MIHAELA BANŢA VIOREL COSTIN MANEA ANDREIA |
| author_sort | RĂPAN CLAUDIA MIHAELA |
| collection | DOAJ |
| description | Fair value measurement raises challenges among the Company’s management and users of financial information. The
disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides
value relevance for all interested stakeholders. The current empirical study explores the value relevance of “other
comprehensive income” by analyzing the relationship between the share price, OCI, and the variance of the gain/loss
of revaluation reserve for the financial period 2017- 2021 in the case of companies listed on European Stock Exchange
markets (Italy, France,Spain and Germany).
The results of the study conclude that there is an association between other comprehensive income and the share prices
in the context of the revaluation of the fixed assets |
| first_indexed | 2024-04-12T09:11:40Z |
| format | Article |
| id | doaj.art-73400e6f52e6439db33d408fc5f7da2c |
| institution | Directory Open Access Journal |
| issn | 1844-7007 |
| language | English |
| last_indexed | 2025-03-20T06:20:19Z |
| publishDate | 2022-08-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj.art-73400e6f52e6439db33d408fc5f7da2c2024-10-02T15:09:34ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70072022-08-014293297VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENTRĂPAN CLAUDIA MIHAELA0BANŢA VIOREL COSTIN1MANEA ANDREIA 2ACADEMY OF ECONOMIC STUDIES OF BUCHARESTACADEMY OF ECONOMIC STUDIES OF BUCHARESTACADEMY OF ECONOMIC STUDIES OF BUCHARESTFair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all interested stakeholders. The current empirical study explores the value relevance of “other comprehensive income” by analyzing the relationship between the share price, OCI, and the variance of the gain/loss of revaluation reserve for the financial period 2017- 2021 in the case of companies listed on European Stock Exchange markets (Italy, France,Spain and Germany). The results of the study conclude that there is an association between other comprehensive income and the share prices in the context of the revaluation of the fixed assetshttps://www.utgjiu.ro/revista/ec/pdf/2022-04/34_Rapan.pdfvalue relevanceother comprehensive incomerevaluation of fixed assets |
| spellingShingle | RĂPAN CLAUDIA MIHAELA BANŢA VIOREL COSTIN MANEA ANDREIA VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie value relevance other comprehensive income revaluation of fixed assets |
| title | VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT |
| title_full | VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT |
| title_fullStr | VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT |
| title_full_unstemmed | VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT |
| title_short | VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT |
| title_sort | value relevance of other comprehensive income and fair value measurement |
| topic | value relevance other comprehensive income revaluation of fixed assets |
| url | https://www.utgjiu.ro/revista/ec/pdf/2022-04/34_Rapan.pdf |
| work_keys_str_mv | AT rapanclaudiamihaela valuerelevanceofothercomprehensiveincomeandfairvaluemeasurement AT bantaviorelcostin valuerelevanceofothercomprehensiveincomeandfairvaluemeasurement AT maneaandreia valuerelevanceofothercomprehensiveincomeandfairvaluemeasurement |