Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as a Mediation of Effects Asset Utilization on Firm Value
This study modifies financial performance measures by developing a comprehensive income-based measure as the impact of applying fair value accounting and the concept of all-inclusive income, which has an effect on changing the income statement format, and testing its mediating role on the effect of...
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| Format: | Article |
| Language: | English |
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Universitas Merdeka Malang
2021-11-01
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| Series: | Jurnal Keuangan dan Perbankan |
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| Online Access: | https://jurnal.unmer.ac.id/index.php/jkdp/article/view/6132 |