SavedAdd your journal

Journals / Business and Management Studies: An International Journal / 2013 / Cilt: 1 - Sayı: 3

VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME ITEMS

DİĞER KAPSAMLI GELİR KALEMLERİ İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ

SERHAN GÜRKAN
YASEMİN KÖSE
Pages
269–280
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

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

In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account.
📊
Key Findings & Data:Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance.
💡
Conclusion & Impact:In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.

Özet

Diğer kapsamlı gelir, gelir ve gider hesaplarında henüz tahakkuk etmemiş gerçekleşmiş kazanç ve kayıplardan oluşmaktadır ve gelir tablosunda raporlanan net kar ile kapsamlı gelir arasındaki farkı ifade etmektedir. Diğer kapsamlı gelir ile işletmenin piyasa değeri arasındaki ilişki tartışmalı bir konu olmakla birlikte; finansal performans açısından tüm diğer kapsamlı kar kalemlerini birlikte değerlendirmek yanıltıcı olabilmektedir. Bu bilgi ışığında çalışmada her bir diğer kapsamlı gelir kalemi ile işletmenin piyasa değeri arasındaki ilişki ayrı ele alınarak; değerlendirmelerde bulunulmuştur.

🔖

Cite This Article

GÜRKAN, S., KÖSE, Y. (2013). VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME ITEMS. Business and Management Studies: An International Journal, Cilt: 1 - Sayı: 3, 269–280. https://ajindex.com/articles/352016

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (14)

  1. Aboody, D., Barth M. E. & Kasznik R. (1999). Revaluations of fixed assets and future firm performance. Journal of Accounting and Economics, 26, 149-178.
  2. Barth, M. & Clinch G. (1998). Revalued financial, tangible, and intangible assets: associations with share prices and non-market-based value estimates. Journal of Accounting Research, 36, 199-233.
  3. Barth, M, W. Beaver & Landsman W. (1996). Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review, 71 (4), 513-553.
  4. Bartov, E. (1997). Foreign currency exposure of multinational firms: accounting measures and market valuation. Contemporary Accounting Research, 14, 623-652.
  5. Collins, D. & Salatka W. (1993). Noisy accounting earnings signals and earnings response coefficients: the case of foreign currency accounting. Contemporary Accounting Research, 10, 119-159.
  6. Goncharov, I. & Hodgson A. (2008). Comprehensive income in europe: valuation, prediction and conservative issues. Annales Universitatis Apulensis Series Oeconomica, 1 (10), 1-33.
  7. Hann, R., F. Heflin & Subramanayam K.R. (2009). Fair-value pension accounting. Journal of Accounting and Economics, 44 (3), 328-358.
  8. Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (2012); TMS 1 Finansal Tabloların Sunuluşu. TMS/TFRS Seti, Ankara.
  9. Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (2012); TFRS 7 Finansal Araçlar: Açıklamalar. TMS/TFRS Seti, Ankara.
  10. Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (2012); TFRS 9 Finansal Araçlar. TMS/TFRS Seti, Ankara.
  11. Kaval, H. (2011). TMS kapsamında çeşit esasina göre kâr zarar ve diğer kapsamli gelirler tablosu. E-Yaklaşım, 228. Khurana, I. K. & Kim M. (2003). Relative value relevance of historical cost vs. fair value: evidence from bank holding companies. Journal of Accounting and Public Policy, 22 (1), 19-42.
  12. Lois, H. (2003). The value relevance of the foreign translation adjustment. The Accounting Review, 78 (4), 1027- 1047. McConnell, P. (2010). Is our proposal the best fix for the own credit problem under the fair value option?. http://www.ifrs.org/Investor+resources/2010+perspectives/July+2010+perspectives/PM_best_fix_FVO.htm, (Erişim Tarihi: 24.02.2012).
  13. Melumad, N. D., Weyns G. & Ziv A. (1999). Comparing alternative hedge accounting standards: shareholders' perspective. Review of Accounting Studies, 4, 265-292.
  14. Morais, A (2012). Value relevance of alternative methods of accounting for actuarial gains and losses. International Journal of Accounting, Auditing and Performan