Information Transparency of the Statement of Comprehensive Income: The Reporting Practice of WIG30 and DAX Companies

Information Transparency of the Statement of Comprehensive Income: The Reporting Practice of WIG30 and DAX Companies

This article aims to identify changes in the form of the statement of comprehensive income in companies in the WIG30 and DAX indices. It also aims to identify and grade components of other comprehensive income, in terms of the information transparency of the presentation options. The article demonst...

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Bibliographic Details
Main Author: Jacek Gad
Format: Article
Language:English
Published: Cognitione Foundation for the Dissemination of Knowledge and Science 2016-01-01
Series:Journal of Entrepreneurship, Management and Innovation
Subjects:
financial statements
comprehensive income
WIG30
DAX
information transparency
Online Access: http://jemi.edu.pl/uploadedFiles/file/all-issues/vol12/issue3/JEMI_Vol12_Issue3_2016_Article5.pdf
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