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10.3280/FR2021-001003

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Zitierungen des10.3280/FR2021-001003

Unstructured Zitierung

Barker R. (2004), Reporting financial performance, Accounting horizons, 18(2): 157-172.
https://doi.org/10.2308/acch.2004.18.2.157


Unstructured Zitierung

Barker R. and Penman S. H. (2017), Moving the conceptual framework forward: Accounting for uncertainty, Contemporary Accounting Research.


Unstructured Zitierung

Barker R., and Schulte S. (2017), Representing the market perspective: Fair value measurement for non-financial assets, Accounting, Organizations and Society 56: 55-67.
https://doi.org/10.1016/j.aos.2014.12.004


Unstructured Zitierung

Barth M. E. (1994), Fair value accounting: Evidence from investment securities and the market valuation of banks, Accounting Review, 1-25.


Unstructured Zitierung

Barth M. E. (2018), The Future of Financial Reporting: Insights from Research, Abacus, 54(1): 66-78.
https://doi.org/10.1111/abac.12124


Unstructured Zitierung

Barth M. E., Beaver W. H., and Landsman W. R. (2001), The relevance of the value relevance literature for financial accounting standard setting: another view, Journal of accounting and economics, 31(1-3): 77-104.
https://doi.org/10.1016/S0165-4101(01)00019-2


Unstructured Zitierung

Barton J., Bowe Hansen T., and Pownall G. (2010), Which performance measures do investors around the world value the most – And why?, The Accounting Review, 85(3): 753-789.
https://doi.org/10.2308/accr.2010.85.3.753


Unstructured Zitierung

Bedford N. M. and Ziegler R. E. (1975), The contributions of AC Littleton to accounting thought and practice, The Accounting Review, 50(3): 435.


Unstructured Zitierung

Bertoni M. and De Rosa B. (2013). Comprehensive Income, Fair Value, and Conservatism: A Conceptual Framework for Reporting Financial Performance (March 25, 2013), 5th International Conference «Economic Integration, competition and cooperation», Croatia, Opatija, 2005.
https://doi.org/10.2139/ssrn.2239303


Unstructured Zitierung

Biddle G. C., and Choi J.-H. (2006), Is comprehensive income useful?, Journal of Contemporary Accounting & Economics, 2(1): 1-32.
https://doi.org/10.1016/S1815-5669(10)70015-1


Unstructured Zitierung

Black D. (2016), Other comprehensive income: a review and directions for future research, Accounting and Finance.
https://doi.org/10.2139/ssrn.2612865


Unstructured Zitierung

Brief R. P. and Peasnell K. V. (eds) (2013), Clean surplus: A link between accounting and finance, (Routledge).
https://doi.org/10.4324/9781315050638


Unstructured Zitierung

Cilloni A., Marinoni M. A. and Merino B. (2013), Comprehensive Income, An Historical Perspective. The Development Of Proprietorship And Entity Theories, An International Approach, European Journal of Accounting, Finance & Business, 1(1), pp. 56-78.


Unstructured Zitierung

Chambers D., Linsmeier T., Shakespeare C., and Sougiannis T. (2007), An evaluation of SFAS No. 130 comprehensive income disclosures, Review of Accounting Studies, 12, pp. 557-593. Dhaliwal Dan, Subramanyam K. R., and Trezevant R. (1999), Is comprehensive income superior to net income as a measure of firm performance?, Journal of Accounting and Economics, 26(1-3), pp. 43-67.
https://doi.org/10.1016/S0165-4101(98)00033-0


Unstructured Zitierung

Dichev I. D. (2008), On the Balance Sheet-based Model of financial Reporting, Accounting Horizons.
https://doi.org/10.2139/ssrn.1009673


Unstructured Zitierung

Edwards E. O. and Bell P. W. (1961), The Theory and measurement of business income. (Berkeley, Los Angeles: University of California Press).
https://doi.org/10.1525/9780520340626


Unstructured Zitierung

EFRAG (2015), Getting a Better Framework – Profit or Loss versus OCI, Bulletin.


Unstructured Zitierung

Ernstberger J. (2008). The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany, International Journal of Accounting, Auditing and Performance Evaluation, 5(1), pp. 1-29.
https://doi.org/10.1504/IJAAPE.2008.020191


Unstructured Zitierung

Goncharov I., and Hodgson A. (2011), Measuring and reporting income in Europe, Journal of International Accounting Research, 10, pp. 27-59.
https://doi.org/10.2308/jiar.2011.10.1.27


Unstructured Zitierung

Günther R. (2015), Value-Relevance of Other Comprehensive Income under IFRS. (Diss. University of St. Gallen).


Unstructured Zitierung

Hirst D. E. and Hopkins P. E. (1998), Comprehensive income reporting and analysts’ valuation judgments, Journal of Accounting Research, 36, pp. 47-75.
https://doi.org/10.2307/2491306


Unstructured Zitierung

Hirst D. E., Hopkins P. E. and Wahlen J. M. (2004), Fair values, income measurement, and bank analysts’ risk and valuation judgments, The Accounting Review, 79(2), pp. 453-472.
https://doi.org/10.2308/accr.2004.79.2.453


Unstructured Zitierung

Incollingo A., Lucchese M., and Di Carlo F. (2014), The Role of Comprehensive Income as Financial Performance Predictor: Panel Evidence From Italy, Journal of Modern Accounting and Auditing, 10(12), pp. 1139-1152.


Unstructured Zitierung

International accounting standards board. Discussion Paper DP/2013/1 (2013), A Review of the Conceptual Framework for Financial Reporting.


Unstructured Zitierung

International accounting standards board. Exposure Draft ED/2015/3 (2015), Conceptual Framework for Financial Reporting. International accounting standards board. IAS 1 (2011), Presentation of financial statements.


Unstructured Zitierung

International accounting standards board. IFRS Conceptual Framework (2018a), Conceptual Framework for Financial Reporting.


Unstructured Zitierung

International accounting standards board. IFRS Conceptual Framework – Basis for Conclusions (2018b), Conceptual Framework for Financial Reporting.


Unstructured Zitierung

International accounting standards board (2010), The Conceptual Framework for Financial Reporting.


Unstructured Zitierung

Jones D. A. and Smith K. J. (2011), Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items, The Accounting Review, 86(6), pp. 2047-2073.
https://doi.org/10.2308/accr-10133


Unstructured Zitierung

Kanagaretnam K., Mathieu R., and Shehata M. (2009), Usefulness of comprehensive income reporting in Canada, Journal of Accounting and Public Policy, 28(4): 349-365.
https://doi.org/10.1016/j.jaccpubpol.2009.06.004


Unstructured Zitierung

Linsmeier T. J. et al. (1997). An issues paper on comprehensive income, Accounting Horizons, 11(2), pp. 120. Maines L. A., and McDaniel L. S. (2000), Effects of comprehensive-income characteristics on nonprofessional investors’ judgments: The role of financial-statement presentation format, The accounting review, 75(29), pp. 179-207. Mechelli A. and Cimini R. (2014), Is comprehensive income value relevant and does location matter? A European study, Accounting in Europe, 11(1), pp. 59-87.
https://doi.org/10.2308/accr.2000.75.2.179


Unstructured Zitierung

Ohlson J. A. (19999, On transitory earnings, Review of Accounting Studies. Paton W. A., and Littleton A. C. (1940), An Introduction to Corporate Accounting Standards. (American Accounting Association).


Unstructured Zitierung

Pronobis P., and Zülch H. (2011), The predictive power of comprehensive income and its individual components under IFRS, Problems and Perspectives in Management (PPM), Forthcoming.
https://doi.org/10.2139/ssrn.1576384


Unstructured Zitierung

Robinson L. E. (1991), The time has come to report comprehensive income, Accounting Horizons, 5(2), p. 107.


Unstructured Zitierung

Schaberl P., and Victoravich L. (2015), Reporting location and the value relevance of accounting information: the case of other comprehensive income, Advances in Accounting, 31, pp. 239-246.
https://doi.org/10.1016/j.adiac.2015.09.006


Unstructured Zitierung

Sprouse R. T. (1966), Accounting for what-you-may-call-it, Journal of Accountancy (pre-1986) 122.000004, 45.


Unstructured Zitierung

Zimmerman A. B., and Bloom R. (2016), The matching principle revisited, Accounting Historians Journal, 43(1), pp. 79-119.
https://doi.org/10.2308/0148-4184.43.1.79