Comprehensive Income and Net Income, Which is more powerful in predicting Future Performance

Impact of Industry, operations in foreign currency, type of ownership on Comprehensive Income – The case of Egyptian companies

“…Writers state that these results apply to the overall data that represents many European countries, yet, some significant differences in the incremental value of the total other comprehensive income across countries which may be caused by the countries' characteristics. The same result was found by Bataineh and Rababah (2016). They found net income has more predictive power of future performance and future comprehensive income (itself) than comprehensive income when examined that on data for companies listed in Amman securities exchange-Jordan.…”

Does privatisation improve financial performance Evidence from Jordan

“…Many governments started the reform process in the end of 1990s, and continue this reform of SOEs by implementing frequently used performance measurements, such as, profitability and liquidity, and also solvency, which is the ability of a company to meet its long-term financial obligations to improve the financial performance of SOEs (Bataineh and Rababah, 2016;Bataineh et al, 2018). Most SOEs were rated as 'unsafe' due to this assessment (Irianto, 2004), and also the governments' willingness to fund SOEs were reduced as government's revenues decreased, and as a result governments were force to privatise the SOEs, in order to produce more revenues and sustain its spending programs (Astami et al, 2010).…”

دراسة واختبار أثر جودة المراجعة ودرجة الالتزام الحوکمی على مقدرتی صافی الدخل والدخل الشامل على التنبؤ بالتدفقات النقدیة التشغیلیة المستقبلیة للشرکات المقیدة بالبورصة المصریة

“…34 ‫دح‬ ‫م‬ ‫ل‬ ‫در‬ ‫الفت‬ ‫دال‬ ‫خ‬ ‫ية‬ ‫السرر‬ ‫تالدخراة‬ ‫مقىدل‬ ‫شركة‬ 5106 ‫دؤ‬ ‫حت‬ 5108 ‫يخاما‬ ، ( ‫دمحم‬ ‫اسة‬ ‫در‬ 5109 ‫قا‬ ‫دد‬ ‫الت‬ ‫دؤ‬ ‫تم‬ ‫دال‬ ‫الح‬ ‫ددخا‬ ‫ال‬ ‫دا‬ ‫لر‬ ‫دخ‬ ‫ماش‬ ‫درد‬ ‫دأثىر‬ ‫ي‬ ‫دخد‬ ‫ود‬ ‫إلؤ‬ ) ، ‫دخ‬ ‫ماش‬ ‫در‬ ‫ى‬ ‫دح‬ ‫ولك‬ ‫دا‬ ‫ردي‬ ‫دال‬ ‫الح‬ ‫داما‬ ‫الذ‬ ‫ددخا‬ ‫ال‬ ‫دأثىر‬ ‫ي‬ ‫دا‬ ‫ك‬ ‫دىح‬ ‫ح‬ ‫د‬ ، ‫دتقدمية‬ ‫السد‬ ‫التذغىمية‬ ‫الشقدية‬ ‫دغىمي‬ ‫د‬ ‫التذ‬ ‫دة‬ ‫د‬ ‫الشقدي‬ ‫قا‬ ‫دد‬ ‫د‬ ‫تالت‬ ‫دق‬ ‫د‬ ‫التشد‬ ‫دؤ‬ ‫د‬ ‫تم‬ ‫دال‬ ‫د‬ ‫الح‬ ‫داما‬ ‫د‬ ‫الذ‬ ‫ددخا‬ ‫د‬ ‫لم‬ ‫ل‬ ‫ددر‬ ‫د‬ ‫مق‬ ‫دخد‬ ‫د‬ ‫ود‬ ‫دد‬ ‫د‬ ‫ت‬ ‫دؤ‬ ‫د‬ ‫إل‬ ‫دىر‬ ‫د‬ ‫يذ‬ ‫دا‬ ‫د‬ ‫م‬ ‫دخ‬ ‫د‬ ‫وى‬ ‫ة‬ . ‫الحال‬ ‫الدخا‬ ‫اا‬ ‫تكس‬ ‫تمؤ‬ ، ‫السدتقدمية‬ ‫دا‬ ‫د‬ ‫د‬ ‫يخا‬ ‫دد‬ ‫د‬ ‫د‬ ‫ق‬ ، ‫دا‬ ‫د‬ ‫د‬ ‫نتائجي‬ ‫د‬ ‫د‬ ‫د‬ ‫دايح‬ ‫د‬ ‫د‬ ‫يب‬ ‫دخد‬ ‫د‬ ‫د‬ ‫ود‬ ‫دؤ‬ ‫د‬ ‫د‬ ‫إل‬ ‫ديا‬ ‫تاز‬(Biddle and Choi, 2006 ;Barton et al, 2010 ;Jaweher and Mounira, 2013 ;Bataineh and Rababah, 2016 ;Royer, 2017) ‫ا‬ ‫تمؤ‬ ‫أنو‬ ‫إلؤ‬ ‫دخد‬ ‫ود‬ ‫دح‬ ‫م‬ ‫ج‬ ‫در‬ ‫ل‬ ‫دج‬ ‫د‬ ‫ل‬ ‫دا‬ ‫د‬ ‫أني‬ ‫إ‬ ، ‫دتقدمية‬ ‫د‬ ‫السد‬ ‫دغىمية‬ ‫د‬ ‫التذ‬ ‫دة‬ ‫د‬ ‫الشقدي‬ ‫قا‬ ‫دد‬ ‫د‬ ‫تالت‬ ‫دق‬ ‫د‬ ‫التشد‬ ‫دؤ‬ ‫د‬ ‫تم‬ ‫دال‬ ‫د‬ ‫الح‬ ‫داما‬ ‫د‬ ‫الذ‬ ‫ددخا‬ ‫د‬ ‫لم‬ ‫دة‬ ‫د‬ ‫ماشخي‬ ‫ل‬ ‫ددر‬ ‫د‬ ‫مق‬ ‫ددخا‬ ‫د‬ ‫ال‬ ‫دا‬ ‫د‬ ‫ا‬ ‫دمية‬ ‫د‬ ‫ز‬ ‫أ‬ ‫دؤ‬ ‫د‬ ‫إل‬ ‫دىر‬ ‫د‬ ‫يذ‬ ‫دا‬ ‫د‬ ‫م‬ ‫دخ‬ ‫د‬ ‫وى‬ ، ‫دال‬ ‫د‬ ‫الح‬ ‫ددخا‬ ‫د‬ ‫ال‬ ‫دا‬ ‫د‬ ‫لر‬ ‫دة‬ ‫د‬ ‫الساشخي‬ ‫ل‬ ‫ددر‬ ‫د‬ ‫السق‬ ‫دخل‬ ‫د‬ ‫ق‬ ‫دشفس‬ ‫د‬ ‫ل‬ ‫دح‬ ‫د‬ ‫يك‬ ‫الت‬ ‫دة‬ ‫د‬ ‫الشقدي‬ ‫قا‬ ‫دد‬ ‫د‬ ‫تالت‬ ‫دق‬ ‫د‬ ‫التشد‬ ‫د‬ ‫د‬ ‫دال‬ ‫د‬ ‫الح‬ ‫داما‬ ‫د‬ ‫الذ‬ ‫ددخا‬ ‫د‬ ‫ال‬ ‫دح‬ ‫د‬ ‫ت‬ ‫دال‬ ‫د‬ ‫الح‬ . ‫دتقدمية‬ ‫د‬ ‫السد‬ ‫دغىمية‬ ‫د‬ ‫ذ‬ ‫دما‬ ‫د‬ ‫يخا‬ ‫دا‬ ‫د‬ ‫كس‬ ‫دتا‬ ‫اس‬ ‫در‬ Incollingo et al (2014) ، Puspa et al (2019) ‫دة‬ ‫ماشخي‬ ‫ل‬ ‫ددر‬ ‫مق‬ ‫دخد‬ ‫ود‬ ‫دد‬ ‫ت‬ ‫دؤ‬ ‫إل‬ ‫ددخا‬ ‫ال‬ ‫دا‬ ‫ا‬ ‫دس‬ ‫تك‬ ‫دؤ‬ ‫تم‬ ، ‫دتقدمية‬ ‫السد‬ ‫دغىمية‬ ‫التذ‬ ‫الشقدية‬ ‫قا‬ ‫تالتد‬ ‫التشدق‬ ‫تمؤ‬ ‫الحال‬ ‫الذاما‬ ‫لمدخا‬ ‫ال‬ ‫دغىمية‬ ‫التذ‬ ‫دة‬ ‫الشقدي‬ ‫قا‬ ‫دد‬ ‫تالت‬ ‫دا‬ ‫ماشخي‬ ‫يبط‬ ‫در‬ ‫ي‬ ‫الذ‬ ‫الحال‬ ‫دمية‬ ‫ز‬ ‫أ‬ ‫دؤ‬ ‫إل‬ ‫دا‬ ‫أيز‬ ‫دىر‬ ‫يذ‬ ‫دا‬ ‫م‬ ‫دخ‬ ‫وى‬ ، ‫دتقدمية‬ ‫سد‬ ‫دق‬ ‫د‬ ‫التشد‬ ‫د‬ ‫دال‬ ‫د‬ ‫الح‬ ‫داما‬ ‫الذ‬ ‫ددخا‬ ‫د‬ ‫ال‬ ‫دح‬ ‫د‬ ‫ت‬ ‫دال‬ ‫الح‬ ‫ددخا‬ ‫د‬ ‫ال‬ ‫دا‬ ‫ا‬ ‫دتقدمية‬ ‫د‬ ‫السد‬ ‫دغىمية‬ ‫د‬ ‫التذ‬ ‫دة‬ ‫الشقدي‬ ‫قا‬ ‫دد‬ ‫د‬ ‫تالت‬ .…”