2024-03-29T15:24:50Zhttps://repositori.uji.es/oai/requestoai:repositori.uji.es:10234/1744952019-11-18T15:30:47Zcom_10234_71324com_10234_158176col_10234_97664
Repositori UJI
author
Cirja, Raul
other
Tirado-Beltrán, Jose Miguel
other
Universitat Jaume I. Departament de Finances i Comptabilitat
2018-05-04T11:13:21Z
2018-05-04T11:13:21Z
2017-07-18
http://hdl.handle.net/10234/174495
This final degree project has as main objective to determine if global result (or comprehensive income) has more value relevance than traditional net income. The project employs price models and analyses listed groups of companies belonging to IBEX 35 index during the period 2015-2016. This project shows that both comprehensive income and net income present value relevance, as they have the expected effect on stock prices, but indicates that net income presents higher value relevance than comprehensive income. Also, opens the debate of whether adjustments included into other comprehensive income, could be used as a stabilizer, in other to reduce volatility and perceived risk.
eng
Grau en Finances i Comptabilitat
Grado en Finanzas y Contabilidad
Bachelor's Degree in Finance and Accounting
Value relevance of Comprehensive Income: study of Spanish companies listed in IBEX 35
info:eu-repo/semantics/bachelorThesis
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URL
https://repositori.uji.es/xmlui/bitstream/10234/174495/3/TFG_2017_Cirja_Raul.pdf
File
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TFG_2017_Cirja_Raul.pdf
URL
https://repositori.uji.es/xmlui/bitstream/10234/174495/6/TFG_2017_Cirja_Raul.pdf.txt
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TFG_2017_Cirja_Raul.pdf.txt