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The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany

Ernstberger, Jürgen (2008) The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany. International journal of accounting, auditing and performance evaluation: IJAAPE 5 (1), pp. 1-29.

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Abstract

The IASB and FASB are currently conducting a project on performance reporting which broadly addresses the definition and presentation of income in financial statements. This study examines and compares the current practice of performance reporting under IFRS and US GAAP within a homogenous institutional setting. Therefore, it uses a sample of companies which were listed in the major segments of ...

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Item type:Article
Date:2008
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
Keywords:comprehensive income, income components, International Accounting Standards, IAS, International Financial Reporting Standards, IFRS, performance reporting, United States Generally Accepted Accounting Principles, US GAAP, value relevance, German stock exchange, Germany, stock returns
Dewey Decimal Classification:300 Social sciences > 330 Economics
Status:Published
Refereed:Unknown
Created at the University of Regensburg:Unknown
Item ID:8133
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