Matches in SemOpenAlex for { <https://semopenalex.org/work/W27654056> ?p ?o ?g. }
Showing items 1 to 68 of
68
with 100 items per page.
- W27654056 abstract "We examine the volatility and risk relevance of three income measures: net income, comprehensive income, and comprehensive income adjusted for asset revaluations for a sample of 79 New Zealand non-financial firms from 2003-2008. Comprehensive income is more volatile than net income and adjusted comprehensive income. There is a strong positive correlation between the three income volatility measures and market risk. However, the volatility of comprehensive income incremental to net income is not related to market risk. Furthermore, the incremental volatility of comprehensive income does not modify the pricing of net income. The results have policy implications for the IASB." @default.
- W27654056 created "2016-06-24" @default.
- W27654056 creator A5056275902 @default.
- W27654056 creator A5060092843 @default.
- W27654056 date "2012-01-01" @default.
- W27654056 modified "2023-09-23" @default.
- W27654056 title "Risk Relevance of Comprehensive Income" @default.
- W27654056 cites W1964656554 @default.
- W27654056 cites W1980777894 @default.
- W27654056 cites W1996722219 @default.
- W27654056 cites W2002341272 @default.
- W27654056 cites W2003248634 @default.
- W27654056 cites W2010648296 @default.
- W27654056 cites W2045403630 @default.
- W27654056 cites W2061898556 @default.
- W27654056 cites W2063749425 @default.
- W27654056 cites W2075100066 @default.
- W27654056 cites W2078791158 @default.
- W27654056 cites W2090758019 @default.
- W27654056 cites W2095513545 @default.
- W27654056 cites W2106869443 @default.
- W27654056 cites W2119218950 @default.
- W27654056 cites W2121762019 @default.
- W27654056 cites W2124224757 @default.
- W27654056 cites W2150610109 @default.
- W27654056 cites W2152089437 @default.
- W27654056 cites W2171911857 @default.
- W27654056 cites W2321113091 @default.
- W27654056 cites W3121378734 @default.
- W27654056 cites W3121891110 @default.
- W27654056 cites W587184346 @default.
- W27654056 doi "https://doi.org/10.2139/ssrn.2192671" @default.
- W27654056 hasPublicationYear "2012" @default.
- W27654056 type Work @default.
- W27654056 sameAs 27654056 @default.
- W27654056 citedByCount "2" @default.
- W27654056 countsByYear W276540562014 @default.
- W27654056 countsByYear W276540562020 @default.
- W27654056 crossrefType "journal-article" @default.
- W27654056 hasAuthorship W27654056A5056275902 @default.
- W27654056 hasAuthorship W27654056A5060092843 @default.
- W27654056 hasConcept C144133560 @default.
- W27654056 hasConcept C158154518 @default.
- W27654056 hasConcept C162324750 @default.
- W27654056 hasConcept C17744445 @default.
- W27654056 hasConcept C199539241 @default.
- W27654056 hasConceptScore W27654056C144133560 @default.
- W27654056 hasConceptScore W27654056C158154518 @default.
- W27654056 hasConceptScore W27654056C162324750 @default.
- W27654056 hasConceptScore W27654056C17744445 @default.
- W27654056 hasConceptScore W27654056C199539241 @default.
- W27654056 hasLocation W276540561 @default.
- W27654056 hasOpenAccess W27654056 @default.
- W27654056 hasPrimaryLocation W276540561 @default.
- W27654056 hasRelatedWork W1552055366 @default.
- W27654056 hasRelatedWork W1891216533 @default.
- W27654056 hasRelatedWork W2056764773 @default.
- W27654056 hasRelatedWork W2085384747 @default.
- W27654056 hasRelatedWork W2088166309 @default.
- W27654056 hasRelatedWork W2106071040 @default.
- W27654056 hasRelatedWork W2233940695 @default.
- W27654056 hasRelatedWork W2614368279 @default.
- W27654056 hasRelatedWork W2899084033 @default.
- W27654056 hasRelatedWork W4312133475 @default.
- W27654056 isParatext "false" @default.
- W27654056 isRetracted "false" @default.
- W27654056 magId "27654056" @default.
- W27654056 workType "article" @default.