VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT

Rapan Claudia Mihaela, Banta Viorel Costin and Manea Andreia
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Rapan Claudia Mihaela: ACADEMY OF ECONOMIC STUDIES OF BUCHAREST
Banta Viorel Costin: ACADEMY OF ECONOMIC STUDIES OF BUCHAREST
Manea Andreia: ACADEMY OF ECONOMIC STUDIES OF BUCHAREST

Annals - Economy Series, 2022, vol. 4, 293-297

Abstract: Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all interested stakeholders. The current empirical study explores the value relevance of “other comprehensive income” by analyzing the relationship between the share price, OCI, and the variance of the gain/loss of revaluation reserve for the financial period 2017- 2021 in the case of companies listed on European Stock Exchange markets (Italy, France,Spain and Germany). The results of the study conclude that there is an association between other comprehensive income and the share prices in the context of the revaluation of the fixed assets.

Keywords: value relevance; other comprehensive income; revaluation of fixed assets; fair value (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2022:v:4:p:293-297

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