Is other comprehensive income a form of real income? evidence from the value relevance analysis

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dc.authoridMelik Ertuğrul / 0000-0003-2068-2080en_US
dc.authorscopusidMelik Ertuğrul / 57201323895
dc.authorwosidMelik Ertuğrul / L-5129-2018
dc.contributor.authorErtuğrul, Melik
dc.date.accessioned2020-09-15T06:43:37Z
dc.date.available2020-09-15T06:43:37Z
dc.date.issued2020
dc.departmentİstinye Üniversitesi, İktisadi, İdari ve Sosyal Bilimler Fakültesi, Ekonomi Bölümüen_US
dc.description.abstractAs a part of improvements in accounting standards, other comprehensive income (OCI) has been the common income reporting practice since 2009. By considering the adaptation value of Burgstahler and Dichev (1997) and Hayn's (1995) arguments on loss firms, this study analyzes whether OCI is a form of real income from the perspective of the value relevance research. Based on a sample of Turkish listed firms over 2009-2018, this study reports that: i) the impact of OCI on market value of equity is not significant, and ii) the impact of neither OCI nor book value of equity on market value of equity does significantly change when OCI is negative. In other words, by concluding the direct and indirect value irrelevance of OCI, this study reveals that OCI is not considered a form of real income by the market.en_US
dc.identifier.citationERTUĞRUL, M. (2020). Is other Comprehensive Income a Form of Real Income? Evidence from the Value Relevance Analysis. International Journal of Contemporary Economics and Administrative Sciences, 10(1), 151-172.en_US
dc.identifier.doi10.5281/zenodo.3940510en_US
dc.identifier.endpage172en_US
dc.identifier.issn1925-4423en_US
dc.identifier.issue1en_US
dc.identifier.startpage151en_US
dc.identifier.urihttps://hdl.handle.net/20.500.12713/1018
dc.identifier.volume10en_US
dc.identifier.wosWOS:000562397400007en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.institutionauthorErtuğrul, Melik
dc.language.isoenen_US
dc.publisherINT JOURNAL CONTEMPORARY ECONOMICS & ADMINISTRATIVE SCIENCESen_US
dc.relation.ispartofINTERNATIONAL JOURNAL OF CONTEMPORARY ECONOMICS AND ADMINISTRATIVE SCIENCESen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectValue Relevanceen_US
dc.subjectOther Comprehensive Incomeen_US
dc.subjectAccounting Informationen_US
dc.subjectValuationen_US
dc.subjectEarningsen_US
dc.subjectLocationen_US
dc.subjectSurplusen_US
dc.subjectEquityen_US
dc.titleIs other comprehensive income a form of real income? evidence from the value relevance analysisen_US
dc.typeArticleen_US

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