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The Impact of Comprehensive Income Volatility on Market Risk in Pakistan |
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| รหัสดีโอไอ | |
| Creator | Aniqa Azam, Faryal Begum, Muhammad Mobeen Shafqat, Maimoona Gul Kaka Khel, Beenish Shabbir |
| Title | The Impact of Comprehensive Income Volatility on Market Risk in Pakistan |
| Contributor | - |
| Publisher | TuEngr Group |
| Publication Year | 2566 |
| Journal Title | International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies |
| Journal Vol. | 14 |
| Journal No. | 1 |
| Page no. | 14A1C: 1-12 |
| Keyword | MR, CI, Net Income, Debt to Equity, Price per share, Abnormal earning, Book value |
| URL Website | http://TuEngr.com/Vol14-1.html |
| Website title | ITJEMAST V14(1) 2023 @ TuEngr.com |
| ISSN | 2228-9860 |
| Abstract | The preparer of the financial statement treats that the incremental comprehensive income volatility confuses the operator of the financial information. This research examines the variability of comprehensive earnings and net profit relevant to marketplace risk for a sample of 62 non-financial companies listed in the Karachi stock exchange over the period of 2007 to 2017. The aim of this research showed comprehensive income volatility as compared to net income and related by means of market risk. The result of the model estimation shows that the hypothesis is confirmed due to the significant difference among volatility taking comprehensive income and net income and the incremental comprehensive income volatility as compared to net income is strongly connected to market risk. Except for financial enterprises, this analysis shows no evidence that total income (CI) is more powerfully linked with earnings than NI (Net income). The conclusions of this research paper have significant consequences for the Financial Accounting Standard Board's decision to present Comprehensive Income (CI) in a selected performance Statement. |
