文档介绍：本科毕业论文(设计),,CatherineShakespeareandTheodoreSougiannis原文:,e(OCI),weprovideevidenceinthepost-SFAS130periodthatOCIispricedonadollar--SFAS130as-reportedmeasuresofOCIratherthanpre-SFAS130as-,ponentsofOCI,foreigncurrencytranslationadjustmentandunrealizedgains/lossesonavailable-for-salesecurities,-SFAS130period,ponentsaffectspricing,,ourevidencesuggeststhatinvestorspaygreaterattentiontoOCIinformationreportedinthestatementofchangesinequity,-,whichjointlyareundertakinganewprojectthat,inpart,,ountingStandardsBoard(FASB)(SFAS130),‘‘e.’’EffectiveforfiscalyearsbeginningafterDecember15,1997,,weinvestigatewhether,andtowhatdegree,e(OCI),,,(1999)ponentsshouldbevalueddollar-for-,,thesestudiesuseas