The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable
The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable
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以综合收益归属为调节变量的净利润及其他综合收益对未来综合收益的影响
DOI：
10.5430/ijfr.v12n3p205
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发表时间：
2021
期刊：
影响因子：
--
通讯作者：
G. Chandrarin
中科院分区：
文献类型：
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作者：
M. Kusuma;Diana Zuhroh;Prihat Assih;G. Chandrarin
本研究以盈余归属为调节变量，探讨净收益与其他综合收益对未来综合收益总额的影响。它还测试了综合收益是否比净收益更持久，以及重新测量定义的计划是否是对未来CI的最高预测能力。因变量为综合收益t+1，自变量为净收益和其他综合收益。数据来源是在印度尼西亚证券交易所上市的367家公司的2014-2018年财务报表。实证结果表明：1）净收益和其他综合收益能够预测未来的综合收益; CI归因可以提高NI和OCI对未来CI的预测能力。3）。净收益比其他综合收益更持久，4）。定义的程序是对未来CI的最高预测能力。
This study aims to examine the effect of net income and other comprehensive income on the total of future’s comprehensive income with attribution of earning as a moderating variable. It also tests whether comprehensive income is more persistent than Net Income and whether re-measurement of the defined program is the highest predictive power for future CIs. The dependent variable was Comprehensive Income t+1 , and the independent variables were Net Income and Other Comprehensive Income. Data sources were financial statements 2014-2018 of 367 companies listed in Indonesia Stock Exchange. The empirical evidence were 1).Net income and other comprehensive income can predict future comprehensive income, 2). The CI attribution can improve the ability of NI and OCI in predicting future CI. 3). Net income is more persistent than other comprehensive income, 4). The defined program is the highest predictive power for future CIs.