تقييم مدى ملاءمة الدخل الشامل : مقارنة بصافي الربح لقياس العوائد السوقية
Other Title(s)
Assessing the relevance of comprehensive income as compared with the net income for measuring stock returns
Author
Source
Issue
Vol. 18, Issue 2 (31 Dec. 2015), pp.71-97, 27 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2015-12-31
Country of Publication
Bahrain
No. of Pages
27
Main Subjects
Economics & Business Administration
Abstract EN
The study aimed at assessing the relevance impact of comprehensive income on stock returns compared with the impact of net income on stock returns, for Jordanian shareholding companies.
In addition, the study evaluates the value of adding another comprehensive Income items on the stock returns for companies.
Moreover, the study examines the impact of comprehensive income on the stock returns before and after adapting to the international accounting standard board by adding comprehensive income Items in the income statement.
A sample of 1769 observations for Jordanian shareholding companies was selected during the period (2004-2013).
The study used the Pooled Regression Model (PRM) in order to achieve the objective of the study.
The study found that the effect of comprehensive Income on the stock returns is less relevant compared to the effect of net Income.
Furthermore, the study revealed that adding another comprehensive income item to the income statement has no added- value on the stock returns.
Finally, the study shows that there is a difference in reporting the effect of comprehensive income on the stock returns before and after adapting to the international accounting standard board by adding another comprehensive Income items.
Based on these results the study recommended that awareness should be Raised and knowledge promoted regarding the Comprehensive income concept through better understanding of accounting standards.
American Psychological Association (APA)
زلوم، نضال عمر عبد المعطي. 2015. تقييم مدى ملاءمة الدخل الشامل : مقارنة بصافي الربح لقياس العوائد السوقية. المجلة العربية للمحاسبة،مج. 18، ع. 2، ص ص. 71-97.
https://search.emarefa.net/detail/BIM-827980
Modern Language Association (MLA)
زلوم، نضال عمر عبد المعطي. تقييم مدى ملاءمة الدخل الشامل : مقارنة بصافي الربح لقياس العوائد السوقية. المجلة العربية للمحاسبة مج. 18، ع. 2 (كانون الأول 2015)، ص ص. 71-97.
https://search.emarefa.net/detail/BIM-827980
American Medical Association (AMA)
زلوم، نضال عمر عبد المعطي. تقييم مدى ملاءمة الدخل الشامل : مقارنة بصافي الربح لقياس العوائد السوقية. المجلة العربية للمحاسبة. 2015. مج. 18، ع. 2، ص ص. 71-97.
https://search.emarefa.net/detail/BIM-827980
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 94-97
Record ID
BIM-827980