Disclosure of comprehensive income items helps to shareholders to evaluate the stock returns and managers to improve the allocation of financial resources can help. Comprehensive income is reported net profit, FCT, SEC, AA. If classified information is expected to increase its financial information. Instead of the economic information income in financial reports, such as comprehensive is difficult and the role of financial analysts and the information content of financial statements is impressive. Due to the homogeneity of variables accounting, content relative to comprehensive income and the incremental information content the items with companies listed on Tehran stock exchange data over the years 2001-2010, using multiple linear regression and the Vuong test were studied. The results show that comprehensive income for the explanatory power is stronger, and the other items of comprehensive income are incremental information content. This result with the research evidence Biddle and Choi (2006) in America, and KiridaranKanagaretnam(2009) in Canada is similar.
Aghaei,M A and Sajadpour,R . (2010). Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange. Empirical Studies in Financial Accounting, 8(32), 23-47.
MLA
Aghaei,M A , and Sajadpour,R . "Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange", Empirical Studies in Financial Accounting, 8, 32, 2010, 23-47.
HARVARD
Aghaei M A, Sajadpour R. (2010). 'Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange', Empirical Studies in Financial Accounting, 8(32), pp. 23-47.
CHICAGO
M A Aghaei and R Sajadpour, "Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange," Empirical Studies in Financial Accounting, 8 32 (2010): 23-47,
VANCOUVER
Aghaei M A, Sajadpour R. Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange. Empirical Studies in Financial Accounting. 2010;8(32):23-47 (In Persian).
