{"id":1442,"date":"2017-12-27T17:00:45","date_gmt":"2017-12-27T16:00:45","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1442"},"modified":"2017-12-29T17:39:36","modified_gmt":"2017-12-29T16:39:36","slug":"la-value-relevance-incrementale-dellother-comprehensive-income-rispetto-al-net-income-unanalisi-sulle-societa-quotate-in-italia","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-value-relevance-incrementale-dellother-comprehensive-income-rispetto-al-net-income-unanalisi-sulle-societa-quotate-in-italia\/","title":{"rendered":"La value relevance incrementale dell\u2019other comprehensive income rispetto al net income. Un\u2019analisi sulle societ\u00e0 quotate in Italia"},"content":{"rendered":"<p>Veltri Stefania, Ferraro Olga\/\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/financial-reporting\/\">Financial Reporting<\/a>,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\/\u00a0Fascicolo: 3-2012<\/p>\n<hr \/>\n<p>L\u2019obiettivo principale dello studio \u00e8 quello di testare l\u2019assunzione, validata da una parte della letteratura, che l\u2019Other Comprehensive Income (OCI) items reporting sia value relevant per gli investitori in misura incrementale, ossia che fornisca loro informazioni aggiuntive rispetto al reddito netto. La rassegna della letteratura evidenzia risultati contraddittori. Gli autori ipotizzano che una delle principali cause dell\u2019inconsistenza dei risultati dipenda dall\u2019utilizzo di dati che si riferiscono a periodi precedenti l\u2019introduzione degli standard contabili sul Comprehensive Income (CI). Di conseguenza, hanno testato l\u2019ipotesi di ricerca utilizzando dati relativi a periodi successivi allo IAS 1 revised 2007, in cui \u00e8 esplicitamente richiesto alle aziende di presentare le componenti in bilancio. Il campione \u00e8 costituto dai gruppi quotati alla borsa valori di Milano. L\u2019analisi di regressione fornisce evidenza della value relevance incrementale dell\u2019OCI rispetto al reddito netto.<\/p>\n<p>The main aim of the article is to test that the Other Comprehensive Income (OCI) is incrementally value relevant for investors with respect to net income. Literature review highlights mixed results. The authors, hypothesizing that one of the main causes of the inconsistency of results is the use of OCI data from the period before implementation of comprehensive income reporting (as if OCI numbers), used in their value relevance regression analysis as reported OCI numbers in the listed companies\u2019 financial accounts. The sample comprehends the groups listed on the Milan Stock Exchange. Our evidence supports the conclusion that the as reported OCI numbers are incrementally value relevant for investors.<\/p>\n<p><strong>Keywords: <\/strong>value relevance, net income, other comprehensive income, Italy, listed,\u00a0groups, as reported data<\/p>\n<hr \/>\n<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=46919&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\"><span class=\"fusion-button-text\">Read Article<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Veltri Stefania, Ferraro Olga\/\u00a0Financial Reporting,\u00a0Riviste\/\u00a0Fascicolo: 3-2012 L\u2019obiettivo principale dello studio \u00e8 quello di testare l\u2019assunzione, validata da una parte della letteratura, che l\u2019Other Comprehensive Income (OCI) items reporting sia value relevant per gli investitori in misura incrementale, ossia che fornisca loro informazioni aggiuntive rispetto al reddito netto. La rassegna della letteratura evidenzia risultati contraddittori. Gli [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[219,218,216,217,188,215,136],"class_list":["post-1442","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-as-reported-data","tag-groups","tag-italy","tag-listed","tag-net-income","tag-other-comprehensive-income","tag-value-relevance","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La value relevance incrementale dell\u2019other comprehensive income rispetto al net income. 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