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The value relevance of comprehensive income under alternative presentation formats permitted by ASU 2011-05 |
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| Authors: | Huang Li Cussatt Marc Wong-On-Wing Bernard |
| Institution: | 1.College of Business, Louisiana State University Shreveport, Shreveport, LA, USA ;2.School of Accountancy, Clemson University, Clemson, SC, USA ;3.Carson College of Business, Washington State University, Pullman, WA, USA ; |
| Abstract: | Review of Quantitative Finance and Accounting - Under Accounting Standards Update 2011-05, firms can present comprehensive income (CI), defined as the sum of net income (NI) and other comprehensive... |
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