Risk relevance and volatility of other comprehensive income in the banking sector: Evidence from European countries

Lucchese, Manuela; Carlo, Ferdinando Di; Incollingo, Alberto

doi:10.22495/cocv17i3art15

Cited by 5 publications

(1 citation statement)

References 35 publications

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“…News about company fundamentals contains price moments that are free from the influence of temporary innovations in financial statement items, which can be proven by examining the relationship between TCI (Total CI), OCI, and single volatile components of OCI based on time series in financial statement items with stock returns/ equities that are also volatile based on time series. The volatility of stock returns is positively and significantly related to the volatility of TCI and OCI with several single components (Lucchese et al, 2020).…”

Section: Relevance and Components Of Oci To Stock Market Returns In T...mentioning

confidence: 98%

Other Comprehensive Income in the International Financial Reporting Standards: A Literature Review

Nugraha

2024

JAKO

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Research Purposes. This research aims to examine studies regarding investor and contractual profits from Other Comprehensive Income (OCI), as well as its components can provide more evidence regarding whether there are characteristics that differentiate between OCI. Research Methods. This research is research using literature review.The process of reviewing selected articles focuses on understanding the problem, context, complexity and subjectivity of researchers in studying and interpreting OCI’s conceptions and OCI components (and AOCI) and their various relevance that are beneficial to investors in IFRS. Google search, www.semanticcholar.org and onlinelibrary.wiley.com were used to find journal special issues. Research Results and Findings. OCI information and OCI components in the IFRS standard income statement are little use to investors, especially for assessing risk in making investment decisions. Investors should be careful not to overly consider OCI information and OCI components (and AOCI) when making investment decision, including debt contracts.

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Section: Relevance and Components Of Oci To Stock Market Returns In T...mentioning

confidence: 98%

Other Comprehensive Income in the International Financial Reporting Standards: A Literature Review

Nugraha

2024

JAKO

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Customer awareness and cyber security in the Organisation for Economic Co-operation and Development countries

AlHares,

Zaerinajad,

Al Bahr

2024

CBSR

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In certain circumstances, millions of documents have been exposed due to an increase in the yearly incidence of cyber security breaches in recent years. In the context of the banking industry’s digital transition in the Organisation for Economic Co-operation and Development (OECD), this study investigates consumer knowledge of and satisfaction with cyber security. The study is empirical and based on the data obtained from 240 banking clients in OECD. Cyber attacks, phishing, and hacking have been examined from diverse angles. The effects of cyber attacks, phishing, hacking, cyber security help, and expectations on cyber security’s technical awareness are investigated using analysis of variance (ANOVA) and bivariate regression analysis. The findings demonstrate how the banking industry has benefited from digital change, and users gain from online services. Nonetheless, a customer’s degree of awareness regarding hacking, phishing, and cyber attacks will have an impact on how satisfied they are with digital transactions. The findings also showed that banks should regularly offer training programs to protect their clients from cyber attacks and that customers need more assurance from banks about security-related issues. Banks might easily meet their long-term sustainability goals if they implemented better safer cyber security management. This paper has repercussions for policymakers, investors, and business organizations. Importantly, our study reveals how customer awareness and cyber security are related in OECD.

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The usefulness of comprehensive income in predicting future performance: Evidence from the developing market

Abu Rumman,

AlKhalialeh,

Zaidan

et al. 2024

JGR

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Based on the original study of Dhaliwal et al. (1999), this study examines empirically the usefulness of comprehensive income (CI) in predicting firms’ future performance comparing to net income (NI), using Jordanian firms listed in the Amman Stock Exchange (ASE) during the period 2010–2018. Two measures of company’ performance are employed, leading NI and cash flow from operation (CFO). We hypothesize that NI is more useful than CI in predicting future earnings and firm future CFO. Similarly, the empirical findings by Biddle and Choi (2006) also indicate that both measures NI and CI are significantly and positively associated with firm’s future performance measured by leading NI and CFO. However, the results show that NI is superior to CI in predicting future earnings and firm future CFO. These results hold for the alternative performance measures used in the analysis. Our findings also show a larger standard deviation for CI than NI indicating higher volatility of CI than NI. The superiority of NI is likely to be due the higher volatility of CI and the transitory nature of other comprehensive income (OCI) components included in CI but not included in NI. This study adds to the literature by examining the value relevance of NI and CI in an emerging market.

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Risk relevance and volatility of other comprehensive income in the banking sector: Evidence from European countries

Cited by 5 publications

References 35 publications

Other Comprehensive Income in the International Financial Reporting Standards: A Literature Review

Other Comprehensive Income in the International Financial Reporting Standards: A Literature Review

Customer awareness and cyber security in the Organisation for Economic Co-operation and Development countries

The usefulness of comprehensive income in predicting future performance: Evidence from the developing market

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