Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/289706 
Year of Publication: 
2022
Citation: 
[Journal:] Comparative Economic Research. Central and Eastern Europe [ISSN:] 2082-6737 [Volume:] 25 [Issue:] 2 [Year:] 2022 [Pages:] 163-185
Publisher: 
Lodz University Press, Lodz
Abstract: 
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the capital market and corporate governance in continental Europe and the so-called 'new governance', related to the convergence of financial reporting standards, including IFRSs, that oblige groups of entities to prepare consolidated statements of comprehensive income. It also assesses the relevance of comprehensive income to capital market players. The empirical part contains the results of comparative research on the format and structure of consolidated statements and the nomenclature of their components, as well as the findings from studies of the value relevance of comprehensive income for the WIG30 and DAX groups in 2009-2019.
Subjects: 
corporate governance
accounting standards
financial reporting
comprehensive income
Polish and German markets
JEL: 
G15
G38
M41
M52
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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