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Title: A Research on the Relevance between Comprehensive Income Structure and Enterprise Value
Source: International Conference on Engineering and Business Management 2012(Part 1 Enterprise Operation and Management（1）) (pp 327-329)
Author(s): Qinghua Zheng, School of Economic and Management,Beijing University of Chemical Technology, Beijing,China, 10002
Di Zhang, School of Economic and Management,Beijing University of Chemical Technology, Beijing,China, 100029
Abstract: This paper tests the relationship between overall income structure under the new accounting standards and price as a representative of enterprise value on the basic of nearly 3 years annual datas from A shares listed companies .This study introduces other comprehensive income items to the model, testing the relationship between them. The related coefficients of loss and profit from changes of fair value and investment income are big.The effect from changes of other owners’ equity of the invested entity under the equity method and changes of fair value on available- for-sale financial assets are all remarkably correlated with stock prices compared to the rest of the two comprehensive income items,but have lower correlation than other factors.

 

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