Value relevance of Other Comprehensive income and its Available-For-Sale Financial Instruments (AFS) and Revaluation Surplus of Property, Plant and Equipment (REV) components

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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 t...

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Bibliographic Details
Main Authors:	Yousefinejad, Maryam, Azlina Ahmad, Zaini Embong
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:	http://journalarticle.ukm.my/13301/ http://journalarticle.ukm.my/13301/1/19770-80928-1-PB.pdf

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