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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/490
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dc.contributor.authorNgmenipuoa, I. M.-
dc.contributor.authorIssah, O.-
dc.date.accessioned2016-02-22T11:23:48Z-
dc.date.available2016-02-22T11:23:48Z-
dc.date.issued2015-
dc.identifier.issn2348 0386-
dc.identifier.urihttp://hdl.handle.net/123456789/490-
dc.description.abstractCompanies 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.en_US
dc.language.isoenen_US
dc.publisherInternational Journal of Economics, Commerce and Managementen_US
dc.relation.ispartofseriesVol. 3;Issue 3-
dc.subjectFinancial performanceen_US
dc.subjectComprehensive incomeen_US
dc.subjectNet incomeen_US
dc.subjectEarnings per shareen_US
dc.subjectGhanaen_US
dc.subjectListed firmsen_US
dc.titleTHE IMPACT OF COMPREHENSIVE INCOME REPORTING ON FINANCIAL PERFORMANCE OF GHANAIAN FIRMS WITH PUBLIC ACCOUNTABILITYen_US
dc.typeArticleen_US
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