Essays on Other Comprehensive Income
<p>In Chapter 1, I review the existing literature on the investor and contracting usefulness of other comprehensive income (OCI) components. In Chapter 2, I perform empirical tests focused on one aspect of investor usefulness of accounting information: risk-relevance. I examine whether OCI com...
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2014
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| Online Access: | http://hdl.handle.net/10161/9393 |