Discusión Sobre 'La Relevancia Valorativa Del Resultado Global Frente Al Resultado Neto: Una Perspectiva Europea', Por B. Giner Inchausti y F. Pardo Pérez (Discussion on 'The Value Relevance of Comprehensive Income Versus Net Income: A European Perspective', by B. Giner Inchausti and F. Pardo Pérez)

Spanish Journal of Finance and Accounting (Revista Española de Financiación y Contabilidad), Forthcoming

14 Pages Posted: 23 Jan 2012

Multiple version iconThere are 2 versions of this paper

Date Written: November 18, 2009

Abstract

This discussion places the Giner and Pardo’s (2009) study in the line of research that develops similar experiments; it helps to fundament and reason the evidence obtained; it supports the model selection, proposing a complementary itinerary of references for the deduction or specification of the models proposed by the authors; and, finally, it points out some limitations, to provide an appropriate framework for the interpretation of the results, considering the wide number of previous studies on this subject and their heterogeneous results. Two aspects of value relevance are treated in depth: the relation between the objectives and the design of the research, which determines the interpretation of the results; and the role of the Ohlson Model in this type of studies on relevance.

Note: Downloadable document is in Spanish.

Keywords: Comprehensive income, Value-relevance, International accounting, Ohlson Model

JEL Classification: M41, M16, G15

Suggested Citation

Tascon, Maria Teresa, Discusión Sobre 'La Relevancia Valorativa Del Resultado Global Frente Al Resultado Neto: Una Perspectiva Europea', Por B. Giner Inchausti y F. Pardo Pérez (Discussion on 'The Value Relevance of Comprehensive Income Versus Net Income: A European Perspective', by B. Giner Inchausti and F. Pardo Pérez) (November 18, 2009). Spanish Journal of Finance and Accounting (Revista Española de Financiación y Contabilidad), Forthcoming, Available at SSRN: https://ssrn.com/abstract=1990278

Maria Teresa Tascon (Contact Author)

Universidad de León ( email )

Leon, 24071
Spain

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