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
عبدالقادر حسن اللافي الربابعه | Abedalqader Rababah | 6227