Redirigiendo al acceso original de articulo en 23 segundos...
ARTÍCULO
TITULO

Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA

Federica Doni    
Silvia Rossetti    
Roberto Verona    

Resumen

Motivated by the issuance of International Accounting Standard 1 revised, this paper investigates reporting choices on the Comprehensive Income of listed companies from Europe and the USA. This research aims at verifying the effects of the requirements issued by the International Accounting Standard 1 revised in improving performance evaluation towards the convergence between European and American accounting standards, Our research tests the correlation between the choice of Income Statement format and different variables, such as the size of companies, sign of Other Comprehensive Income, leverage and status of a US listing. This paper also evaluates the effect of Comprehensive Income on financial performance by calculating the Return On Equity. The main findings underline that the format of Income Statement and the ?location? of the Comprehensive Income can be interpreted both as factors that can influence the choices of investors and as a tool available to managers to alter the communication of the firm?s performance choices.Keywords: Comprehensive Income; convergence; performanceJEL Classifications:  M10, M16, M40, M41

 Artículos similares

       
 
Milan Van Wyk,Danie Coetsee    
AbstractOrientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018. Construction is regarded as a complex industr... ver más

 
Owolabi Sunday, Okere Wisdom, Adeleke Ademola     Pág. Page:1 - 10Abstract

 
Ibrahim Elsiddig Ahmed    
The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their ass... ver más

 
Otniel Safkaur,Yohanis Sagrim     Pág. 29 - 37
The purpose of this study is to determine the effect of Human Resources Development on Financial Performance and Its Implication on Good Government Governance. Accounting is concerned in recording financial reporting to the management of the company as a... ver más

 
Amaka Chinanu Orakwue, Martha Evi Oghuvwu     Pág. Page:1 - 11Abstract