ثر التقرير عن عناصر الدخل الشامل الاخر على زيادة جودة القوائم المالية " دراسة تطبيقية"

نوع المستند : المقالة الأصلية

المؤلف

طنطا

المستخلص

Abstract The aim of the research is to examine The impact of the report on other comprehensive income (OCI) items on the increase in quality of the financial statements. The theoretical framework discusses the concept of comprehensive income and accounting standards, the objectives and importance of disclosure of other comprehensive income (OCI) items and quality of accounting information, the evaluation of companies’ financial performance, reduced earnings management and auditing of (OCI) items. the researcher conducted a field study through questionnaire, The hypotheses were tested using appropriate statistical methods to obtain results that The results show that other comprehensive income (OCI) items has played an important role to increasing the quality of the financial statements,. The statistical results of the field study supported the researcher's findings in the theoretical framework , The study ended with many recommendations and suggestions for future research.

الكلمات الرئيسية

الموضوعات الرئيسية


& Wang, I. Y. (2010). Comprehensive income: Who's afraid of performance reporting?. The Accounting Review, 85(1), 97-126. 37 - Bell, T. B., Landsman, W. R., & Shackelford, D. A. (2001). Auditors' perceived business risk and audit fees: Analysis and evidence. Journal of Accounting research, 39(1), 35- 43. - Bhamornsiri, S., & Wiggins, C. (2001). Comprehensive income disclosures. The CPA Journal, 71(10), 54. - Biddle, G. C., & Choi, J. H. (2006). Is comprehensive income useful?. Journal of Contemporary Accounting & Economics, 2(1), 1-32. - Bloomfield, R. (2002). The incomplete revelation hypothesis and financial reporting. Accounting Horizons 16 (3): 233– 243. - Bradshaw, M. T., & Sloan, R. G. (2002). GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research, 40(1), 41-66. - Campbell, J. L. (2015). The fair value of cash flow hedges, future profitability, and stock returns. Contemporary Accounting Research 32(1), 243-279. - Chambers, D., Linsmeier, T. J., Shakespeare, C., & Sougiannis, T. (2007). An evaluation of SFAS No. 130 comprehensive income disclosures. Review of accounting studies, 12(4), 557-593. - Cullen, G., Gasbarro, D., Monroe, G. S., Shailer, G., & Zhang, Y. (2018). Bank audit fees and asset securitization risks. Auditing: A Journal of Practice and Theory. Vol. 37, No. 1 - Detzen, D. (2016). From compromise to concept?–a review of „other comprehensive income‟. Accounting and Business Research, 46 (7), 760-783. - Dumitrana, M., Jianu, I., & Jinga, G. (2010). Comprehensive income–past, present and future. Analele Stiintifice ale Universitatii" Alexandru Ioan Cuza", din Iasi, special number, 25-40. - Ettredge, M. L., Y. Xu, and H. Yi. (2014). Fair value measurements and audit fees: Evidence from the banking industry. Auditing: A Journal of Practice & Theory 33 (3): 33–58 38 - Gabriel,F.(2003). Derivatives and The FASB: Visibility and Transparency? Critical Perspectives on Accounting (14):777-789 - Gazzola, P., & Amelio, S. (2014). Is total comprehensive income or net income better for the evaluation of companies' financial performance? Central European Review of Economic Issues 17, 2014 - Günther, R. (2015). Value-Relevance of Other Comprehensive Income under IFRS. University of St. Gallen, St. Gallen. - Higgs, J. L., & Skantz, T. R. (2006). Audit and nonaudit fees and the market's reaction to earnings announcements. Auditing: A Journal of Practice & Theory, 25(1), 1-26. - Hirst, D.E., Koonce, L., and Venkataraman, S. (2004). Management earnings forecasts: a review and framework, Accounting Horizon, No. 22, pp. 315-38. - Huang, H. W., Lin, S., & Raghunandan, K. (2015). The volatility of other comprehensive income and audit fees. Accounting Horizons, 30(2), 195-210. - Hunton, J. E., Libby, R., & Mazza, C. L. (2006).Financial Reporting Transparency and Earnings Management (Retracted). The Accounting Review,81(1) 135-157. - Ito, K., & Kochiyama, T. (2014). Does comprehensive income influence dividends? Empirical evidence from Japan. In International Perspectives on Accounting and Corporate Behavior (pp. 107-125). Springer, Tokyo. - James E. Hunton, Roberts Libby, Cheri L. Mazza, (2006).Financial Reporting Transparency and Earnings Management", The Accounting Review, Vol. 81, Iss. 1, PP.135-158 - Jones, D. A. and Smith, K. J. (2011). Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items, The Accounting Revue, Vol. 86, No. 6 pp. 2047-2073 - Kanagaretnam, K., Mathieu, R., & Shehata, M. (2009). Usefulness of comprehensive income reporting in Canada. Journal of Accounting and Public Policy, 28(4), 349-365. 39 - Kim, J. H. (2017). VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AFTER ACCOUNTING STANDARDS UPDATE 2011-05. Academy of Accounting & Financial Studies Journal, 21(3). - Lee, C., and M. S. Park. (2013). Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income .Advances in Accounting 29 (2): 218–231. - Lin, S., Martinez, D., Wang, C., & Yang, Y. W. (2017). Is other comprehensive income reported in the income statement more value relevant? The role of financial statement presentation. Journal of Accounting, Auditing & Finance, 0148558X16670779. - Lin, W., & Rong, M. (2012). Impacts of other comprehensive income disclosure on earnings management. Nankai Business Review International, 3(1), 93-101. - López-Quesada, E., Camacho-Miñano, M. D. M., & O. Idowu, S. (2018). Corporate governance practices and comprehensive income. Corporate Governance: The International Journal of Business in Society, 18(3), 462- 477. - Marshall, R., and A. Lennard.( 2016). The reporting of income and expense and the choice of measurement bases. Accounting Horizons 30 (4). - Mitra, S., Deis, D. R., & Hossain, M. (2009). The association between audit fees and reported earnings quality in preand post-Sarbanes-Oxley regimes. Review of Accounting and Finance, 8(3), 232-252. - Newberry, S. (2003). Reporting performance: comprehensive income and its components. Abacus, 39 (3), 325-339. - Nishikawa, I., Kamiya, T., & Kawanishi, Y. (2016). The definitions of net income and comprehensive income and their implications for measurement. Accounting Horizons, 30(4), 511-516. - Noguchi, A. (2014). Analysis of dual capital concept: from dual measurement to dual recognition of income. Academy of Accounting and Financial Studies Journal, 18(3), 7. 40 - Pandit, G. M., Rubenfield, A., & Phillips, J. J. (2006). Current NASDAQ corporation methods of reporting comprehensive income. American Journal of Business, 21(1), 13-20. - Public Company Accounting Oversight Board (PCAOB). (2010). Audit Risk. Auditing Standard No. 8. Washington, DC: PCAOB. - Ringström, E., & Ekström, J. (2012). The value relevance of comprehensive income.Master thesis: Department of Business Studies at Uppsala University,May 25, 2012 - Royer, Kishan T. (2017) The Usefulness of Comprehensive Income and Other Comprehensive Income A European Study ,Master‟s Thesis - Semba, H. D. (2017). Does recycling improve information usefulness of income? The case of Japan. Asian Review of Accounting, 25 (3), 376-403. - Van Cauwenberge, P., & De Beelde, I. (2007). On the IASB comprehensive income project: an analysis of the case for dual income display. Abacus, 43(1), 1-26.