|
|
|
Melik ERTUGRUL, Asst. Prof. Dr.
Pág. 151 - 172
As a part of improvements in accounting standards, other comprehensive income (OCI) has been the common income reporting practice since 2009. By considering the adaptation value of Burgstahler and Dichev (1997) and Hayn?s (1995) arguments on loss firms, ...
ver más
|
|
|