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The American Economic Review, ISSN 0002-8282, 5/2013, Volume 103, Issue 3, pp. 173 - 177
Recent research on levels and trends in the United States in income inequality vary substantially in how they measure income. We show the sensitivity of... 
Income inequality | Income distribution | Income taxes | Economic fluctuations | Market income | Comprehensive income | Housing | PERSPECTIVES ON INEQUALITY AND MOBILITY IN THE US | Capital gains | Capital income | Tax returns | UNITED-STATES | ECONOMICS | Research | Studies | Trends | Family income
Journal Article
Southern Economic Journal, ISSN 0038-4038, 10/2014, Volume 81, Issue 2, pp. 271 - 293
Recent research on U.S. levels and trends in income inequality varies substantially based on how these studies measure income. We crosswalk (move between... 
Income distribution | Income inequality | Income taxes | Economic fluctuations | Investment return rates | Capital investments | Income shares | Comprehensive income | Housing | Capital gains | C81 | D31 | H24 | UNITED-STATES | EARNINGS | ECONOMICS | WEALTH | INEQUALITY | Forecasts and trends | Income tax | Analysis | Studies | Economic trends | Economic models | Economic theory | Economic statistics
Journal Article
International Journal of Engineering and Technology(UAE), 2018, Volume 7, Issue 3, pp. 261 - 266
Journal Article
Research in Accounting Regulation, ISSN 1052-0457, 10/2017, Volume 29, Issue 2, pp. 139 - 144
Accounting Standards Update (ASU) 2011–05 eliminates the option to present other comprehensive income (OCI) in the statement of changes in stockholders’... 
Presentation format | Other comprehensive income | ASU 2011–05 | Accounting | Analysis | Standards | Income | Financial disclosure
Journal Article
Journal of public economics, ISSN 0047-2727, 2009, Volume 93, Issue 7, pp. 965 - 973
This paper estimates the effect of a major education reform on intergenerational income mobility. The Finnish comprehensive school reform of 1972–1977 replaced... 
Allgemein bildende Schule | Finnland | Generation | Bildungsreform | Mobilität | Comprehensive school | Intergenerational mobility | Education policy | LIFE-CYCLE | TRANSMISSION | EARNINGS | ECONOMICS | FALL | ECONOMIC-STATUS | RISE | Intergenerational mobility Education policy Comprehensive school
Journal Article
Journal Article
Accounting Review, ISSN 0001-4826, 01/2010, Volume 85, Issue 1, pp. 97 - 126
Firms can report comprehensive income in either an income-statement-like performance statement or the statement of equity. Traditional theories of contracting... 
Comprehensive income | Executive compensation | Managerial job security | Accounting choice | BOARD | executive compensation | RECOGNITION | managerial job security | RISK | accounting choice | INCENTIVES | VALUATION | comprehensive income | BUSINESS, FINANCE | IMPACT | COSTS | DISCLOSURE | INVESTORS | BONUS SCHEMES
Journal Article
Environmental and Resource Economics, ISSN 0924-6460, 1/2009, Volume 42, Issue 1, pp. 65 - 87
Journal Article
New genetics and society, ISSN 1463-6778, 1999
Journal
Accounting and Business Research, ISSN 0001-4788, 11/2016, Volume 46, Issue 7, pp. 760 - 783
This paper reviews how 'other comprehensive income' (OCI) entered financial reporting by tracing major Financial Accounting Standard Board (FASB) and... 
FASB | other comprehensive income | standard setting | IASB | accounting history | BUSINESS, FINANCE | REPORTING STANDARDS COMMITTEE | FRAMEWORK
Journal Article
Journal of Agricultural and Resource Economics, ISSN 1068-5502, 09/2018, Volume 43, Issue 3, pp. 457 - 468
Journal Article
Journal of Accounting, Auditing & Finance, ISSN 0148-558X, 10/2018, Volume 33, Issue 4, pp. 624 - 646
This study examines (a) whether other comprehensive income (OCI) is more value relevant when reported in a more prominent and transparent location in financial... 
Financial statement presentation | Other comprehensive income | Comprehensive income | Value relevance | Reporting location
Journal Article
Journal of Accounting and Public Policy, ISSN 0278-4254, 2009, Volume 28, Issue 4, pp. 349 - 365
Journal Article
The Accounting Review, ISSN 0001-4826, 3/2006, Volume 81, Issue 2, pp. 337 - 375
Journal Article
by Alm, J
NATIONAL TAX JOURNAL, ISSN 0028-0283, 06/2018, Volume 71, Issue 2, pp. 379 - 398
Discussions of the "ideal" form of individual income taxation have largely been based on some variant of the standard suggested by Haig (1921) and Simons... 
RATES | BUSINESS, FINANCE | broad-based | Haig-Simons standard | PUBLIC PRODUCTION | ECONOMICS | comprehensive income | low-rate taxation | tax reform | optimal taxation | Studies | Income taxes | Tax deductions | Tax exemptions | Tax reform
Journal Article
Journal of Business Finance & Accounting, ISSN 0306-686X, 01/2018, Volume 45, Issue 1-2, pp. 72 - 91
Journal Article