Comprehensive Income and Stock Price: The Case of tfihe Energy Industry
Financial results are the main source of information for investors on the stock market. The International Accounting Standards Board has been changing the basic rules regarding a shift from net income to comprehensive income as the main picture of the financial performance of a business. Up to now n...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
2021-01-01
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| Series: | Nauki o Finansach |
| Online Access: | https://journals.ue.wroc.pl/fins/article/view/218 |
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| _version_ | 1849328060158967808 |
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| author | Przemysław Poniatowski |
| author_facet | Przemysław Poniatowski |
| author_sort | Przemysław Poniatowski |
| collection | DOAJ |
| description | Financial results are the main source of information for investors on the stock market. The International Accounting Standards Board has been changing the basic rules regarding a shift from net income to comprehensive income as the main picture of the financial performance of a business. Up to now net income has been frequently researched for usefulness in financial analysis and its association with market returns and the stock price. The results of previous research are not consistent. Comprehensive income has been rarely analysed in this aspect. The article examines the relation between comprehensive income and stock price of the energy industry companies listed on the Warsaw Stock Exchange in the period 2010-2019. The author showed the theoretical and legal aspects of comprehensive income and analysed its influence on the stock price and market returns, using a quantitative approach.original abstract) |
| format | Article |
| id | doaj-art-72fa4656d1784e6cbc4175105e6e91cf |
| institution | Kabale University |
| issn | 2449-9811 |
| language | English |
| publishDate | 2021-01-01 |
| publisher | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| record_format | Article |
| series | Nauki o Finansach |
| spelling | doaj-art-72fa4656d1784e6cbc4175105e6e91cf2025-08-20T03:47:41ZengWydawnictwo Uniwersytetu Ekonomicznego we WrocławiuNauki o Finansach2449-98112021-01-01261219Comprehensive Income and Stock Price: The Case of tfihe Energy IndustryPrzemysław Poniatowski0University of Economics in Katowice, PolandFinancial results are the main source of information for investors on the stock market. The International Accounting Standards Board has been changing the basic rules regarding a shift from net income to comprehensive income as the main picture of the financial performance of a business. Up to now net income has been frequently researched for usefulness in financial analysis and its association with market returns and the stock price. The results of previous research are not consistent. Comprehensive income has been rarely analysed in this aspect. The article examines the relation between comprehensive income and stock price of the energy industry companies listed on the Warsaw Stock Exchange in the period 2010-2019. The author showed the theoretical and legal aspects of comprehensive income and analysed its influence on the stock price and market returns, using a quantitative approach.original abstract)https://journals.ue.wroc.pl/fins/article/view/218 |
| spellingShingle | Przemysław Poniatowski Comprehensive Income and Stock Price: The Case of tfihe Energy Industry Nauki o Finansach |
| title | Comprehensive Income and Stock Price: The Case of tfihe Energy Industry |
| title_full | Comprehensive Income and Stock Price: The Case of tfihe Energy Industry |
| title_fullStr | Comprehensive Income and Stock Price: The Case of tfihe Energy Industry |
| title_full_unstemmed | Comprehensive Income and Stock Price: The Case of tfihe Energy Industry |
| title_short | Comprehensive Income and Stock Price: The Case of tfihe Energy Industry |
| title_sort | comprehensive income and stock price the case of tfihe energy industry |
| url | https://journals.ue.wroc.pl/fins/article/view/218 |
| work_keys_str_mv | AT przemysławponiatowski comprehensiveincomeandstockpricethecaseoftfiheenergyindustry |