Title:

Effects of comprehensive income reporting on judgments of non–professional investors

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Raportowanie wyniku całkowitego w opinii nieprofesjonalnych inwestorów

Creator:

Sajnóg, Artur

Subject and Keywords:

comprehensive income ; income reporting ; net income ; investors ; investment decisions ; wynik całkowity ; raportowanie wyniku ; wynik netto ; inwestorzy ; decyzje inwestycyjne

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2020; vol. 64, nr 3, s. 67-77

Abstrakt:

This study examines the usefulness of comprehensive income as important information in the financial statements for the purpose of making investment decisions by Polish non–professional investors. The discussed research problem was realised in two parts. The first part depicts mainly theoretical reflections on the concept of comprehensive income and its strengths and weaknesses for investors. The second part outlines the survey results on the usefulness of comprehensive income in the opinions of individual investors which show that respondents assessed comprehensive income (including its components) as important for making investment decisions. At the same time, users of financial statements were quite unanimous that the implementation of comprehensive income to the financial reporting system increased the transparency of information and allowed for more accurate financial analyses of joint stock companies. In many cases, comprehensive income was considered to be a better measure of economic efficiency and market value than ‘traditional’ net income

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2020

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/pn.2020.3.06

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2020; vol. 64, nr 3

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu