2Biddle J, Choi H. Is Comprehensive Income Useful? [J]. Journal of Contemporary Accounting and Economies,2006 (2) :1 -30.
3Lin S, Ramond O. Value Relevance of Summary Accounting Income Measure:Evidence from Major European Capital Markets[ J]. Joumal of Busi- hess, Finance and Auditing,2006 (1) :36 -45.
4Loftus J, Stevenson M. Components of Comprehensive Income under IFRS in the Earnings-return Relation : Some Preliminary Findings[ C ]. Working Paper, 2009 ( 4 ).
5Turen S, Hussiny F, et al: Comprehensive or Net Income in Performance Evaluation of Insurance Firms:Evidence from GCC Countries[ J ]. Interna- tional Research Journal of Finance & Economics,2012 (9) :97 -105.
