Accounting 632 Research paper Topic: the value relevance of Other Comprehensive Income (Graded A+) - 37232

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Accounting 632 Accounting632 

St. John’s University

Tobin College of Business

Department of Accounting and Taxation

Accounting 632 – Critique of Accounting Theory

Topic: the value relevance of Other Comprehensive Income


Table of Contents


Section two: Background and Prior Research

2.1 Concept of Current Operating and All-Inclusive Income

2.2 Literature Review

Section Three: Four Main Components of OCI          

3.1 Foreign currency translation adjustment            

3.2 Unrealized holding gains and losses on available-for-sale securities           

3.3 Minimum Pension Liability Adjustment

3.4 Gains and Losses on Cash Flow Derivative          

Section Four: The role of CI in Financial Analysis

4.1 Is Comprehensive Income Related to the Stock Returns?

4.2 Is Comprehensive Income Related to the Firm Value?

Section Five: Methodology              

5.1 statistic method

5.1.1 Linear Models vs Non-Linear Models

5.1.2 Cross-sectional Regression VS Time-Series Regression               

5.2 Value Relevance Model            

5.2.1 Residual Income Model        

5.2.2 Abnormal earning growth model       




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