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http://hdl.handle.net/123456789/490| Title: | THE IMPACT OF COMPREHENSIVE INCOME REPORTING ON FINANCIAL PERFORMANCE OF GHANAIAN FIRMS WITH PUBLIC ACCOUNTABILITY |
| Authors: | Ngmenipuoa, I. M. Issah, O. |
| Keywords: | Financial performance Comprehensive income Net income Earnings per share Ghana Listed firms |
| Issue Date: | 2015 |
| Publisher: | International Journal of Economics, Commerce and Management |
| Series/Report no.: | Vol. 3;Issue 3 |
| Abstract: | Companies listed on the Ghana Stock exchange have complied with the requirements of IAS 12 (revised) in presenting the statement of comprehensive income using the two alternative choices provided by the standard with the objective of providing information that is useful to users. EPS is a useful indicator for measuring financial performance. With the new format the issue is whether reporting comprehensive improves the financial performance of entities. The objective of this study was to find out whether there is significant difference between EPS calculated using the NI and CI. We did not find any statistically significant differences between the two figures in the case of Ghanaian companies. |
| URI: | http://hdl.handle.net/123456789/490 |
| ISSN: | 2348 0386 |
| Appears in Collections: | School of Business and Law |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| THE IMPACT OF COMPREHENSIVE INCOME REPORTING ON FINANCIAL PERFORMANCE OF GHANAIAN FIRMS WITH PUBLIC ACCOUNTABILITY.pdf | 334.77 kB | Adobe PDF | View/Open |
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