THE INFORMATION CONTENT OF COMPREHENSIVE INCOME AND OTHER ALTERNATIVE INCOME

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AGHAEI MOHAMMAD ALI; SAJADPOUR RAHMAN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:4 | Issue:14 Page(s): 169-189

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Title

THE INFORMATION CONTENT OF COMPREHENSIVE INCOME AND OTHER ALTERNATIVE INCOME

Author(s)

AGHAEI MOHAMMAD ALI | SAJADPOUR RAHMAN | Issue Writer Certificate

Keywords

COMPREHENSIVE INCOMEQ3

ADJUSTMENT FOR FOREIGN CURRENCY TRANSLATIONQ2

ADJUSTMENT FOR UNREALIZED GAINS/LOSSES ON SECURITIESQ2

ANNUAL ADJUSTMENTSQ2

THE INFORMATION CONTENQ2

Abstract

Because the knowledge of all aspects of financial performance for the economic decisions of users of financial needs, it is necessary to identify all revenues and expenses during the period be considered. For this purpose, the committee drafted new guidelines for accounting and audit report to the profit and loss reports for comprehensive profit binding in all units. In this paper, THE INFORMATION CONTENt of net income, COMPREHENSIVE INCOME and of the alternative candidates profit in the Tehran Stock Exchange. According to Standard No. 6, COMPREHENSIVE INCOME consists of net income (NI), ADJUSTMENT FOR FOREIGN CURRENCY TRANSLATION (FCT), Adjustment for unrealized gains/ losses on securities) and ANNUAL ADJUSTMENTS (AA). Expected to report COMPREHENSIVE INCOME classified intelligence reports, financial times increase. If classified information is expected to increase its financial information. Due to the homogeneity of variables accounting, content relative to COMPREHENSIVE INCOME and Alternative candidate for income with Companies listed on stock exchange Tehran data over the years 2001-2010 Using multiple linear regression and the Wald test were studied. The results show that COMPREHENSIVE INCOME (Standard No. 6) for the explanatory power is stronger, and among income alternative candidates' net income plus FCT and AA has the highest content. This result with the research evidence Biddle and Choi (2006) in America, and Kiridaran Kanagaretnam (2009) in Canada is similar.

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APA: Copy

AGHAEI, MOHAMMAD ALI, & SAJADPOUR, RAHMAN. (2012). THE INFORMATION CONTENT OF COMPREHENSIVE INCOME AND OTHER ALTERNATIVE INCOME. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(14), 169-189. SID. https://sid.ir/paper/198252/en

Vancouver: Copy

AGHAEI MOHAMMAD ALI, SAJADPOUR RAHMAN. THE INFORMATION CONTENT OF COMPREHENSIVE INCOME AND OTHER ALTERNATIVE INCOME. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;4(14):169-189. Available from: https://sid.ir/paper/198252/en

IEEE: Copy

MOHAMMAD ALI AGHAEI, and RAHMAN SAJADPOUR, “THE INFORMATION CONTENT OF COMPREHENSIVE INCOME AND OTHER ALTERNATIVE INCOME,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 14, pp. 169–189, 2012, [Online]. Available: https://sid.ir/paper/198252/en

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