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In this study we examine the relative ability of comprehensive income and net income to summarize firm performance as reflected in stock returns. We also examine which comprehensive income adjustments get better the aptitude of income to summarize firm performance. We also examine this claim that income measured on a comprehensive basis is a better measure of firm performance than other summary income measures. The results do not show that comprehensive income is superior to net income fordoi:10.47750/cibg.2021.27.02.233 fatcat:pvtswpqwpraapiyigf7uglxbee