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Journals / Business and Management Studies: An International Journal / 2015 / Cilt: 3 - Sayı: 3

KAPSAMLI KÂR ŞİRKETİN GELECEKTEKİ PERFORMANSININ TAHMİN EDİLMESİNDE NET KÂRA GÖRE NE KADAR BAŞARILI? HALKA AÇIK TÜRK ŞİRKETLERİNDEN BULGULAR

HOW WELL DOES COMPREHENSIVE INCOME MEASURE FUTURE FIRM PERFORMANCE COMPARED TO NET INCOME? EVIDENCE FROM TURKISH LISTED FIRMS

AHMET ÖZCAN
Pages
309–326
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

According to the empirical evidences, net income is better than comprehensive income in predicting future net income and operating income, while comprehensive income is better than net income in predicting future return on assets and return on equity

📌 3 Key Takeaways

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Objective & Hypothesis:The financial performance of the firms is one of the major concerns for the users of financial statements.
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Key Findings & Data:The objective of this paper is to assess the usefulness of comprehensive income reporting and net income in explaining future firm performance.
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Conclusion & Impact:According to the empirical evidences, net income is better than comprehensive income in predicting future net income and operating income, while comprehensive income is better than net income in predicting future return on assets and return on equity
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The financial performance of the firms is one of the major concerns for the users of financial statements. Accounting standard setting bodies have encouraged firms to report comprehensive income which is believed to have much more value relevant information than traditional net income. The objective of this paper is to assess the usefulness of comprehensive income reporting and net income in explaining future firm performance. Based on a sample that includes 102 non-financial firms, the empirical analysis indicates that there are advantages of reporting of comprehensive income in predicting corporate financial performance. According to the empirical evidences, net income is better than comprehensive income in predicting future net income and operating income, while comprehensive income is better than net income in predicting future return on assets and return on equity

Özet

Firmaların finansal performansı mali tablo kullanıcılarının en çok ilgilendiği konular arasındadır. Muhasebe standardı belirleyici (yapıcı) kuruluşları firmaları net kârdan daha fazla değer ilgililiği olduğu düşünülen kapsamlı kârı raporlamaları konusunda yönlendirmektedir. Bu çalışmanın amacı, kapsamlı kârın ve net kârın firmanın gelecekteki performansının tahmin edilmesindeki yararlılığını değerlendirmektir. Finans sektöründe faaliyet göstermeyen 102 şirketin verilerine dayanan ampirik analizin sonuçlarına göre, kapsamlı kârın raporlanması şirketin gelecekteki performansının tahmin edilmesinde önemli avantajlar sunmaktadır. Ampirik analizin sonuçlarına göre, net kâr gelecekteki faaliyet kârının ve net kârın tahmin edilmesinde kapsamlı kâra göre daha yüksek performans sergilerken, kapsamlı kâr ise gelecekteki varlık kârlılığının ve öz sermaye kârlılığının tahmin edilmesinde net kâra göre daha yüksek performans sergilemektedir

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Cite This Article

ÖZCAN, A. (2015). KAPSAMLI KÂR ŞİRKETİN GELECEKTEKİ PERFORMANSININ TAHMİN EDİLMESİNDE NET KÂRA GÖRE NE KADAR BAŞARILI? HALKA AÇIK TÜRK ŞİRKETLERİNDEN BULGULAR. Business and Management Studies: An International Journal, Cilt: 3 - Sayı: 3, 309–326. https://ajindex.com/articles/352004

References (11)

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