4Barton,J.,T.B.Hansen,and G.Pownall.2010.Which performance measures do investors around the world value the most and why?The Accounting Review 85(3):753-789.
5Bradshaw,M.T.,and R.G.Sloan.2002.GAAP versus the street;An empirical assessment of two alternative definitions of earnings.Journal of Accounting Research 40(1):41-66.
6Campbell,J.L.2010.The fair value of cash flow hedges,future profitability and stock returns.Working paper,University of Georgia.
7Cahan,S.F.,S.M.Courtenay,P.L.Gronewoller,and D.R.Upton.2000.Value relevance of mandated comprehensive income disclosures.Journal of Business Finance&Accounting 27(9-10):1273-1301.
8Dhaliwal,D.,K.R.Subramanyam,and R.Trezevant.1999.Is comprehensive income superior to net income as a measure of firm performance?Journal of Accounting and Economics 26(1):43-67.
9Dong,M.,S.G.Ryan,and X.J.Zhang.2011.Preserving amortized costs within a fair-value-accounting framework:Reclassification of gains and losses on available-for-sale securities upon realization.Working paper,University of Lausanne.
10IASB.2013.Discussion paper;A review of the conceptual framework for financial reporting.
