Value relevance of Other Comprehensive income and its Available-For-Sale Financial Instruments (AFS) and Revaluation Surplus of Property, Plant and Equipment (REV) components
Studies on value relevance of Other Comprehensive Income (OCI) have thus far provided mixed evidences. Prior studies also found that fair value reporting has a significant impact on the value relevance of OCI. However, most studies on value relevance of OCI focused on developed countries where the c...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia,
2017.
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| Online Access: | Get fulltext |