The Value Relevance and Subjectivity of Other Comprehensive Income

DOI

10.2991/aebmr.k.200812.036How to use a DOI?

Keywords

value relevance, subjectivity of other comprehensive income, stock return

Abstract

This study aims to determine the effect of net income, comprehensive income, other comprehensive income, other comprehensive income with low subjectivity, and other comprehensive income with high subjectivity on stock returns. This research was conducted on infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018 using panel data regression analysis with Eviews 9. The results of this study indicate net income variable affects stock returns positively, comprehensive income, other comprehensive income, and other comprehensive income with high subjectivity affect stock returns negatively, and other comprehensive income with low subjectivity does not affect stock returns.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Meichyel Meichyel
AU  - Novy Silvia Dewi
PY  - 2020
DA  - 2020/08/13
TI  - The Value Relevance and Subjectivity of Other Comprehensive Income
BT  - Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)
PB  - Atlantis Press
SP  - 208
EP  - 212
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200812.036
DO  - 10.2991/aebmr.k.200812.036
ID  - Meichyel2020
ER  -