Value relevance of Comprehensive Income: study of Spanish companies listed in IBEX 35
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Show full item recordcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Title
Value relevance of Comprehensive Income: study of Spanish companies listed in IBEX 35Author (s)
Tutor/Supervisor; University.Department
Tirado-Beltrán, Jose Miguel; Universitat Jaume I. Departament de Finances i ComptabilitatDate
2017-07-18Publisher
Universitat Jaume IAbstract
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 ... [+]
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. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2016-2017
Type
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