dc.contributor.author |
Zalloum, Nidal Omar |
|
dc.date.accessioned |
2018-07-31T10:23:29Z |
|
dc.date.available |
2018-07-31T10:23:29Z |
|
dc.date.issued |
2015-12-01 |
|
dc.identifier.issn |
2210-1454 |
|
dc.identifier.uri |
https://journal.uob.edu.bh:443/handle/123456789/1947 |
|
dc.description.abstract |
The study aimed at assessing the relevance impact of comprehensive income on stock returns compared with the impact of net income on stock returns, for Jordanian shareholding companies. In addition, the study evaluates the value of adding another comprehensive income items on the stock returns for companies. Moreover, the study examines the impact of comprehensive income on the stock returns before and after adapting to the international accounting standard board by adding comprehensive income items in the income statement. A sample of 1769 observations for Jordanian shareholding companies was selected during the period (2004-2013). The study used the Pooled Regression Model (PRM) in order to achieve the objective of the study. The study found that the effect of comprehensive income on the stock returns is less relevant compared to the effect of net income. Furthermore, the study revealed that adding another comprehensive income item to the income statement has no added- value on the stock returns. Finally, the study shows that there is a difference in reporting the effect of comprehensive income on the stock returns before and after adapting to the international accounting standard board by adding another comprehensive income items. Based on these results the study recommended that awareness should be Raised and knowledge promoted regarding the Comprehensive income concept through better understanding of accounting standards. |
en_US |
dc.language.iso |
ar |
en_US |
dc.publisher |
University of Bahrain |
en_US |
dc.rights |
Attribution-NonCommercial-ShareAlike 4.0 International |
* |
dc.rights.uri |
http://creativecommons.org/licenses/by-nc-sa/4.0/ |
* |
dc.subject |
Comprehensive income |
|
dc.subject |
net income |
|
dc.subject |
other comprehensive income items |
|
dc.subject |
stock returns |
|
dc.title |
Assessing The Relevance Of Comprehensive Income As Compared With The Net Income for Measuring Stock Returns |
en_US |
dc.title.alternative |
تقييم مدى ملاءمة الدخل الشامل مقارنة بصافي الربح لقياس العوائد السوقية |
|
dc.type |
Article |
en_US |
dc.identifier.doi |
http://dx.doi.org/10.12785/AJA/180203 |
|
dc.volume |
18 |
|
dc.issue |
02 |
|
dc.pagestart |
71 |
|
dc.pageend |
97 |
|
dc.source.title |
The Arab Journal of Accounting |
|
dc.abbreviatedsourcetitle |
AJA |
|