Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/317
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dc.contributor.advisorLiu, Su-Pingen_US
dc.contributor.authorLiu, Kaien_US
dc.date.accessioned2020-12-12T06:04:05Z-
dc.date.available2020-12-12T06:04:05Z-
dc.date.issued2020-
dc.identifier.citationLiu, K. (2020). Would comprehensive income provide investors with a better vision than net income? - An empirical analysis based on China’s public IT service companies [Unpublished bachelor's thesis]. Wenzhou-Kean Universityen_US
dc.identifier.urihttps://hdl.handle.net/20.500.12540/317-
dc.description.abstractThis paper compares the value-relevance of net income and comprehensive income of the Chinese IT service industry after a major accounting standard revision in 2014. Financial information of model companies at Shanghai and Shenzhen A-share market during the period of 2014-2016 is adopted as sample data. Ohlson’s price model and return model are used to test the empirical result of the correlation of net income and comprehensive income with stock price and stock return. It is found that both net income and comprehensive income are value-relevant during the dedicated period; The explanatory power of the return model is greater than the price model in terms of the change in stock price and stock return. The value-relevance of comprehensive income in the income statement doesn’t significantly distinguish itself from that of net income.en_US
dc.format.extent26 pagesen_US
dc.format.mimetypeapplication/pdfen_US
dc.language.isoengen_US
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/-
dc.subject.lcshNet Incomeen_US
dc.subject.lcshChinaen_US
dc.titleWould comprehensive income provide investors with a better vision than net income? - An empirical analysis based on China’s public IT service companiesen_US
dc.typeThesisen_US
dc.rights.licenseAttribution-NonCommercial 4.0 International (CC BY-NC 4.0)en_US
wku.groupCollege of Business and Public Managementen_US
wku.identifier.studentID1025708en_US
dc.subject.keywordsComprehensive Incomeen_US
dc.subject.keywordsIT Service Industryen_US
wku.thesis.degreeBachelor of Scienceen_US
wku.degree.disciplineAccountingen_US
wku.degree.grantorWenzhou-Kean Universityen_US
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