VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT

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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Bibliographic Details
Main Authors: RĂPAN CLAUDIA MIHAELA, BANŢA VIOREL COSTIN, MANEA ANDREIA
Format: Article
Language:English
Published: Academica Brâncuşi 2022-08-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
value relevance
other comprehensive income
revaluation of fixed assets
Online Access:https://www.utgjiu.ro/revista/ec/pdf/2022-04/34_Rapan.pdf

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