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Value-Relevance of Other Comprehensive Income - The case of Dirty Surplus Flows in the financial sector
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2016 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

This study examines the other comprehensive income statements’ contribution of relevance to the financial reporting in the financial sector. By using the basis of the clean surplus relation, the study compares whether a comprehensive income statement (a combined statement of net income and other comprehensive income) is considered a better value estimator than a sole net income statement. The study also examines which specific OCI-items that are specifically considered as useful by market participants. A quantitative approach was used in which the connection between market values and accounting data was examined through three multivariate regression analyses. The results show that a comprehensive income statement has contributed to a slight enhancement of value-relevance for market actors. However, the results suggest that none of the specific OCI-items exhibits themselves as a causal factor for this enhancement. The conclusion is that other comprehensive income seems to make a slight difference in shareholders decision-making when observed as a whole statement, whereas each isolated OCI-item show no such impact. 

Place, publisher, year, edition, pages
2016. , 42 p.
Keyword [en]
IAS 1, Other Comprehensive Income, Value-relevance, Financial firms
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-311803OAI: oai:DiVA.org:uu-311803DiVA: diva2:1131206
Educational program
Master Programme in Accounting, Auditing and Analysis
Supervisors
Available from: 2017-10-02 Created: 2017-08-13 Last updated: 2017-10-02Bibliographically approved

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