Roe in Turbulent Time
The aim of the paper is to compare the utility of the net income (NI) and of the comprehensive income for the evaluation of financial performance of the company and to verify whether the total comprehensive income (TCI) is more value relevant than the net income especially in times of crisis (IAS 1,...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Mendel University Press
2014-01-01
|
| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/62/2/0347/ |