Các tính chất của thu nhập ròng và thu nhập toàn diện tổng thể: Bằng chứng từ New Zealand
Tóm tắt
Từ khóa
Tài liệu tham khảo
Accounting Standards Review Board (2004), Release 8 The Role of the Accounting Standards Review Board and the Nature of Approved Financial Reporting Standards, available at: www.asrb.co.nz/default.asp?p=3 (accessed 12 July 2008).
Ball, R. and Watts, R.L. (1972), “Some time series properties of accounting income”, Journal of Finance, Vol. 27 No. 3, pp. 663‐81.
Bamber, L.S., Jiang, J., Petroni, K. and Wang, I.Y. (2010), “Comprehensive income: who's afraid of performance reporting?”, The Accounting Review, Vol. 85 No. 1, pp. 97‐126.
Barth, M.E. (2006), Research, Standard Setting, and Global Financial Reporting, Now Publishers Inc., Hanover, MA.
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 & Economics, Vol. 31, pp. 77‐104.
Barth, M.E., Cram, D.P. and Nelson, K.K. (2001), “Accruals and the prediction of future cash flows”, The Accounting Review, Vol. 76 No. 1, pp. 27‐58.
Barth, M.E., Landsman, W.R. and Wahlen, J. (1995), “Fair value accounting: effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows”, Journal of Banking & Finance, Vol. 19, pp. 577‐605.
Barton, J., Hansen, B. and Pownall, G. (2009), “Which performance measures do investors value the most – and why?”, available at: SSRN: http://ssrn.com/abstract=1230563 (accessed 22 January 2011).
Bellandi, F. (2009), Accounting for Equity and Other Comprehensive Income, Casa Editrice Università La Sapienza, Roma.
Biddle, G.C., Seow, G.M. and Siegel, A.F. (1995), “Relative versus incremental information content”, Contemporary Accounting Research, Vol. 12, pp. 1‐23.
Black, F. (1993), “Choosing accounting rules”, Accounting Horizons, Vol. 7 No. 4, pp. 1‐17.
Bowen, R.M., Burgstahler, D. and Daley, L.A. (1986), “Evidence on the relationships between earnings and various measures of cash flow”, The Accounting Review, Vol. LXI No. 4, pp. 713‐25.
Cahan, S.F., Courtenay, S.M., Gronewoller, P.L. and Upton, D.R. (2000), “Value relevance of mandated comprehensive income disclosures”, Journal of Business Finance & Accounting, Vol. 27 Nos 9/10, pp. 1273‐301.
Chambers, D., Linsmeier, T.J., Shakespeare, C. and Sougiannis, T. (2007), “An evaluation of SFAS No. 130 comprehensive income disclosures”, Review of Accounting Studies, Vol. 12, pp. 557‐93.
Cheng, C.S.A., Cheung, J.K. and Gopalakrishnan, V. (1993), “On the usefulness of operating income, NI and comprehensive income in explaining security returns”, Accounting & Business Research, Vol. 23, pp. 195‐203.
Dechow, P.M. (1994), “Accounting earnings and cash flows as measures of firm performance: the role accounting accruals”, Journal of Accounting & Economics, Vol. 18, pp. 3‐42.
Dechow, P.M. and Schrand, C.M. (2004), Earnings Quality, Research Foundation for CFA Institute, Charlottesville.
Dechow, P.M., Kothari, S.P. and Watts, R.L. (1998), “The relation between earnings and cash flows”, Journal of Accounting & Economics, Vol. 25, pp. 133‐68.
Dhaliwal, D., Subramanyam, K.R. and Trezevant, R. (1999), “Is comprehensive income superior to NI as a measure of firm performance?”, Journal of Accounting & Economics, Vol. 26, pp. 43‐67.
Easton, P.D. (1999), “Security returns and the value relevance of accounting data”, Accounting Horizons, Vol. 13 No. 4, pp. 399‐412.
Enria, A., Cappiello, L., Dierick, F., Grittini, S., Haralambous, A., Maddaloni, A., Molitor, P., Pires, F. and Poloni, P. (2004), “Fair value accounting and financial stability”, European Central Bank Occasional Paper Series No. 13, available at: www.ecb.int/pub/pdf/scpops/ecbocp13.pdf (accessed 12 June 2008).
Financial Accounting Standards Board (FASB) (2010), Statement of Financial Accounting Concepts No. 8, Conceptual Framework for Financial Reporting Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial information, available at: www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere=1175821997186&blobheader=application%2Fpdf (accessed 30 January 2011).
Goncharov, I. and Hodgson, A. (2008), “The comprehensive income issue in Europe”, available at: http://ssrn.com/abstract=1313134 (accessed 16 November 2010).
Hirst, D.E. and Hopkins, P.E. (1998), “Comprehensive income reporting and analysts' valuation judgments”, Journal of Accounting Research, Vol. 36, pp. 47‐75.
Hodder, L.D., Hopkins, P.E. and Wahlen, J.M. (2006), “Risk‐relevance of fair value income measures for commercial banks”, The Accounting Review, Vol. 81, pp. 337‐75.
International Accounting Standards Board (IASB) (2009), International Accounting Standard 1, Presentation of Financial Statements.
International Accounting Standards Board (IASB) (2010), Exposure Draft ED/2010/5, Presentation of items of other comprehensive income – Proposed amendments to IAS 1, available at: www.ifrs.org/NR/rdonlyres/58DEA5EA‐8CFC‐45A7‐910E‐A55F9B7EA04F/0/ED_OCIMay10.pdf (accessed 12 December 2010).
Isidro, H., O'Hanlon, J. and Young, S. (2004), “Dirty surplus accounting flows: international evidence”, Accounting & Business Research, Vol. 34 No. 4, pp. 383‐410.
Kabir, M.H., Laswad, F. and Islam, A. (2010), “Impact of IFRS in New Zealand on accounts and earnings quality”, Australian Accounting Review, Vol. 20, pp. 343‐57.
Kanagaretnam, K., Mathieu, R. and Shehata, M. (2009), “Usefulness of comprehensive income reporting in Canada”, Journal of Accounting & Public Policy, Vol. 28, pp. 349‐65.
Kothari, S.P. and Zimmerman, J.L. (1995), “Price and return models”, Journal of Accounting & Economics, Vol. 20, pp. 155‐92.
Kubota, K., Suda, K. and Takehara, H. (2009), “Information content of other comprehensive income and net income: evidence from Japanese firms”, available at: http://ssrn.com/abstract=1393746 (accessed 31 January 2011).
Lee, Y.‐J., Petroni, K.R. and Shen, M. (2006), “Cherry picking, disclosure quality, and comprehensive income reporting choices: the case of property‐liability insurers”, Contemporary Accounting Research, Vol. 23 No. 3, pp. 655‐92.
Linsmeier, T.J., Gribble, J., Jennings, R.G., Lang, M.H., Penman, S.H., Petroni, K.R., Shores, D., Smith, J.H. and Warfield, T.D. (1997), “An issues paper on comprehensive income”, Accounting Horizons, Vol. 11 No. 2, pp. 120‐6.
Lipe, R.C. (1986), “The information contained in the components of earnings”, Journal of Accounting Research, Vol. 24, pp. 37‐68.
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, Vol. 75 No. 2, pp. 179‐207.
O'Hanlon, J.F. and Pope, P.F. (1999), “The value‐relevance of UK dirty surplus accounting flows”, British Accounting Review, Vol. 31, pp. 459‐82.
Penman, S.H. and Zhang, X.‐J. (2002), “Accounting conservatism, the quality of earnings, and stock returns”, Accounting Review, Vol. 77 No. 2, pp. 237‐64.
Smithson, C., Smith, C. and Wilford, D. (1995), Managing Financial Risk: A Guide to Derivative Products, Financial Engineering and Value Maximization, Irwin Professional Publishing, New York, NY.
Stent, W., Bradbury, M. and Hooks, J. (2010), “IFRS in New Zealand: effects on financial statements and ratios”, Pacific Accounting Review, Vol. 22 No. 2, pp. 92‐107.
Vuong, Q.H. (1989), “Likelihood ratio tests for model selection and non‐nested hypotheses”, Econometrica, Vol. 57, pp. 307‐33.
Watts, R.L. and Leftwich, R. (1977), “The time series of annual accounting earnings”, Journal of Accounting Research, Vol. 15 No. 2, pp. 253‐71.
White, H. (1980), “A heteroskedasticity‐consistent covariance matrix estimator and direct test for heteroskedasticity”, Econometrica, Vol. 48, pp. 817‐38.
Wooldrige, J.M. (2002), Econometric Analysis of Cross Section and Panel Data, The MIT Press, Cambridge, MA.