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تصفح المحتوي RDA
التصفح حسب الموضوعات
التصفح حسب اللغة
التصفح حسب الناشر
التصفح حسب تاريخ النشر
التصفح حسب مكان النشر
التصفح حسب المؤلفين
تصفح الهيئات
التصفح المؤتمرات
التصفح حسب نوع المادة
التصفح حسب العلاقة بالعمل
تم العثور علي : 126
 تم العثور علي : 126
  
 
إعادة البحث

Thesis 2024.
This research aimed to extend prior literature that focuses on the impact of comprehensive
income presentation formats on investors’ usefulness. It examined the risk relevance of
comprehensive income volatility on a sample of 74 non-financial publicly traded firms
- listed
on the Egyptian Stock of Exchange
- over the period from 2014 to 2019. Two years (2014 &
2015) before the implementation of adjustments to the Egyptian Accounting Standard No. (1)
issued in 2015
- and four years after the implementation (2016-2019). The findings revealed
that comprehensive income volatility and the incremental volatility of comprehensive income
over net income provide risk-relevant information regarding the firm’s total equity risk
-
whereas none of the income volatility measures captures any relevant information concerning
firms’ market risk. The findings suggest that comprehensive income volatility captures risk
factors not reflected in net income volatility. Moreover
- investors in the Egyptian stock market
are affected by the “Format” of presenting comprehensive income
- which implies that the
Egyptian stock market is not efficient under a semi-strong form. Investors incorporate
comprehensive income volatility and the incremental volatility of comprehensive income over
net income into equity valuation only when comprehensive income is reported saliently in a
separate statement. The findings conform with the “bounded rationality”
- “incomplete
revaluation hypothesis” and “the limited attention hypothesis”. In addition
- applying
international financial reporting standards (IFRS) enhances the efficiency of the Egyptian
capital market.
Keywords: Comprehensive Income Volatility
- Net Income Volatility - Market Risk - Equity
Risk
- Stock Prices - Presentation Format - Risk-Relevance - Equity Valuation

Articles 2024
ع. 2، ج. 1(يونيو 2024) /

Thesis 2023

Thesis 2020

Thesis 2014

Book 2007
ISBN: 1872811094

Articles 2023
   

Book 1998
ISBN: 4586540400

Book 2011
ISBN: 9780983243908 ,0983243905

Book 2011
ISBN: 9781590563144 ,


من 13
 







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