International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies


:: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

ISSN 2228-9860
eISSN 1906-9642



  • The Impact of Comprehensive Income Volatility on Market Risk in Pakistan

    Aniqa Azam, Faryal Begum (Department of Management Sciences, Alhamd Islamic University, Islamabad, PAKISTAN),
    Muhammad Mobeen Shafqat (Departments of Business Administration, Government College Women University, Sialkot, PAKISTAN),
    Maimoona Gul Kaka Khel (Alhamd Islamic University, Islamabad, PAKISTAN),
    Beenish Shabbir (National University of Modern Languages (NUML), Islamabad, PAKISTAN).

    Discipline: Financial Science.

    ➤ FullText

    doi: 10.14456/ITJEMAST.2023.3

    Keywords: MR; CI; Net Income; Debt to Equity; Price per share; Abnormal earning; Book value.

    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.

    Paper ID: 14A1C

    Cite this article:

    Azam, A., Begum, F., Shafqat, M.M., Khel, M.G.K., Shabbir, B. (2023). The Impact of Comprehensive Income Volatility on Market Risk in Pakistan. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 14(1), 14A1C, 1-12. http://TUENGR.COM/V14/14A1C.pdf DOI: 10.14456/ITJEMAST.2023.3


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