Informative quality of net profit and comprehensive income

One of the changes introduced with IFRS adoption in Brazil was the obligatoriness of publication of statement of comprehensive income, which portrays, future potencial revenues and expenses for the company. With this change, the role of accounting as provider of accounting information needs to be revaluated. Starting from this presupposition, and based on Kabir and Laswad (2011) study, the quality of comprehensive income information in relation to the net profit was evaluated. Based on data from 67 companies belonging to Ibovespa, for the period of 2009 to 2012, and through multiple regression