Business, Management and Accounting
8 years ago

New Income Reporting Method Unveils Volatility in Corporate Earnings

Academy of Accounting and Financial Studies journal
The Variability of the Different Levels of Income Reporting
Orapin Duangploy, Samuel H. Penkar

Paper Summary

The study looked at different levels of income reporting to see how volatile they are. They found that comprehensive income is more volatile than net income and operating income. This means that changes in comprehensive income can vary a lot, while operating income is more stable. The researchers used data from corporate reports to reach these conclusions.

Related papers

Economics, Econometrics and Finance
4 years ago

New Zealand's Mandated Comprehensive Income Disclosures Show Little Value Relevance

New Zealand Dynamics
Corporate Governance
Public Finance
Business, Management and Accounting
8 years ago

New Study Reveals Volatility in Comprehensive Income Could Impact Financial Stability.

Value-based Management
Accounting Theory
1 view
Business, Management and Accounting
5 years ago

New Study Reveals CEOs Manipulate Earnings Through Financial Instrument Reclassification

Earnings Management