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https://hdl.handle.net/20.500.12540/284
Title: | The usefulness of comprehensive income to measure Chinese company’s performance in information content | Authors: | Li, Zixuan | Issue Date: | 2020 | Source: | Li, Z. (2020). The usefulness of comprehensive income to measure Chinese company’s performance in information content [Unpublished bachelor's degree]. Wenzhou-Kean University. | Abstract: | With the regulation of International Accounting Standards Board (IASB) on income definitions, it raises question that which income definitions can be best used to measure the company’s performance. One of the results of the FASB shows that comprehensive income performs the best in explaining the equity returns, which means the company’s comprehensive income is most useful to explain company’s information content. However, this kind of research is also meaningful to explore in Chinese companies. In this research, incremental information content test and relative information content test have been done to test the usefulness of comprehensive income. | URI: | https://hdl.handle.net/20.500.12540/284 |
Appears in Collections: | Theses and Dissertations |
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