Internet Archive Scholar

The Value Relevance and Subjectivity of Other Comprehensive Income

Meichyel Meichyel, Novy Silvia Dewi
2020 Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)   unpublished

Preserved Fulltext

fulltext thumbnail
Web Archive Capture PDF (452.2 kB)
https://web.archive.org/web/20201103121434/https://download.atlantis-press.com/article/125943239.pdf

A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2020; you can also visit the original URL. The file type is application/pdf.

This study aims to determine the effect of net income, comprehensive income, other comprehensive income, other comprehensive income with low subjectivity, and other comprehensive income with high subjectivity on stock returns. This research was conducted on infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018 using panel data regression analysis with Eviews 9. The results of this study indicate net income variable affects
more » ... tock returns positively, comprehensive income, other comprehensive income, and other comprehensive income with high subjectivity affect stock returns negatively, and other comprehensive income with low subjectivity does not affect stock returns.
doi:10.2991/aebmr.k.200812.036 fatcat:dd4km2vgdvbtxgyyummucu6ize
Citation

Meichyel Meichyel, Novy Silvia Dewi. "The Value Relevance and Subjectivity of Other Comprehensive Income." Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019) (2020)