文章基本信息

标题：Comprehensive Income and Net Income, Which is more powerful in predicting Future Performance
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作者：Ashraf BATAINEH ; Abedalqader RABABAH
期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2016
卷号：6
期号：2
页码：114-120
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The aim of this research is to compare the ability of comprehensive income and net income to predict companies' future performance in emerging markets by studying industrial companies in Jordan, and to achieve the purpose of the study a sample of (29) companies listed in Amman Stock Exchange from industrial sector has been selected with (146) observation for the time period of (2011-2015), a multiregression testing technique has been used using (SPSS), to find out the usefulness of both net income and comprehensive income to the financial information users and to confirm which one of them is more powerful in predicting of the future performance. The results show that the current net income has more predictive power for future income and future comprehensive income than current comprehensive income. Also the results show that even thought that total comprehensive income possesses more informative content and gives further information, but still the net income is more powerful in predicting future performance.