Ahmed Fouad Elbayoumi

An analytical study for the effect of the disclosure about the comprehensive income and its components on the edcisions made by the investors in the securites market / دراسة تحليلية لمدي تأثير الافصاح عن الدخل الشامل ومكوناتة علي قرارات المستثمرين في سوق الاوراق المالية Ahmed Fouad Elbayoumi ; Supervised Helmy A.Elbishbishy - Cairo : Ahmed Fouad Elbayoumi , 2008 - 306P. ; 30cm

Thesis (Ph.D.) - Cairo University - Faculty Of Commerce - Department Of Accounting

The major objective of this study is to investigate which measure of income (comprehensive income , operating income , or net income) is more useful to equity investor in explaining future returns , future cash flow , and in explaining stock returns.the data for a sample of firms listed in the american and egyptian



Comprehensive income SFAS130 Usefulness of accounting information