Is comprehensive income superior to net income as a measure of firm performance? 1 This paper has substantially benefited from the comments and suggestions of S.P. Kothari (the editor), Doug Skinner (the referee and discussant), Ashiq Ali, Ray Ball, Mary Barth, Bill Beaver, Mary Harris, Sanjay Kallapur, Tom Lys, Lillian Mills, Krishna Palepu, Mort Pincus, Katherine Schipper, Mark Trombley, Terry Warfield, Ross Watts, John Wild, Jerry Zimmerman and the conference participants at the 1998 Journal of Accounting and Economics Conference. The research assistance of Marcella Feng and Irina Moroaica is gratefully acknowledged. Trezevant acknowledges the financial support provided by a KPMG Peat Marwick Faculty Fellowship and an Elaine and Kenneth Leventhal Research Fellowship. 1
Titel:
Is comprehensive income superior to net income as a measure of firm performance? 1 This paper has substantially benefited from the comments and suggestions of S.P. Kothari (the editor), Doug Skinner (the referee and discussant), Ashiq Ali, Ray Ball, Mary Barth, Bill Beaver, Mary Harris, Sanjay Kallapur, Tom Lys, Lillian Mills, Krishna Palepu, Mort Pincus, Katherine Schipper, Mark Trombley, Terry Warfield, Ross Watts, John Wild, Jerry Zimmerman and the conference participants at the 1998 Journal of Accounting and Economics Conference. The research assistance of Marcella Feng and Irina Moroaica is gratefully acknowledged. Trezevant acknowledges the financial support provided by a KPMG Peat Marwick Faculty Fellowship and an Elaine and Kenneth Leventhal Research Fellowship. 1