Ethics in Reporting of the Other Comprehensive Income: The Case of Listed European Companies in Emerging Countries
Ethics in Reporting of the Other Comprehensive Income: The Case of Listed European Companies in Emerging Countries
Author(s): Claudia-Mihaela Rapan, Andreia Manea, Viorel Costin BantaSubject(s): Methodology and research technology, Financial Markets, Accounting - Business Administration, Business Ethics
Published by: Camera Auditorilor Financiari din România
Keywords: other comprehensive income; value relevance; share price; business ethics;
Summary/Abstract: The concept of “value relevance” was identified in many studies as a significant quality parameter that provides usefulness to investors and other stakeholders regarding the financial and non-financial information to assess the companies’ value. Based on empirical results in the case of the audit-listed companies in emerging countries, the purpose of this study is to analyze the value relevance of the “other comprehensive income” in the context of the business ethics correlated with the type of audit opinion disclosed to the users, with the focus on the investors’ behavior and the impact on the share price.
Journal: Audit Financiar
- Issue Year: 20/2022
- Issue No: 168
- Page Range: 633-640
- Page Count: 8
- Language: English