عنوان المقالة:Income and Net Income, Which is More Powerful in Predicting Future Performance
عبدالقادر حسن اللافي الربابعه | Abedalqader Rababah | 6327
- نوع النشر
- مجلة علمية
- المؤلفون بالعربي
- Ashraf BATAINEH ; Abedalqader RABABAH
- الملخص العربي
- The aim of this research is to compare the ability of comprehensive income and net income to predict companies' futur e 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 per iod of (2011 - 2015) , a multi - regression 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 o f 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 po ssesses more informative content and gives further information, but still the net income is more powerful in predicting future performance.
- تاريخ النشر
- 25/04/2016
- الناشر
- International Journal of Academic Research in Accounting, Finance and Management Sciences
- رابط DOI
- DOI: 10.60
- رابط الملف
- تحميل (118 مرات التحميل)
- رابط خارجي
- http://hrmars.com/hrmars_papers/Article_12_Comprehensive_Income_and_Net_Income.pdf
- الكلمات المفتاحية
- Comprehensive income, n et income, future net income, future comprehensive income, future perform