Rola zysku całkowitego w ocenie rentowności przedsiębiorstwa
The Role of Comprehensive Income in the Assessment of Profitability of Enterprise

Summary/Abstract: The main purpose of this study was to examine the role and importance of the comprehensive income in the forming of the profitability of listed companies. The major subject of the theoretical-empirical study was to test of the general research hypothesis that stipulated that the comprehensive income of joint stock companies, presented in the statement of comprehensive income, may be more reliable measure used in assessment of profitability of enterprise. The research comprised joint-stock companies listed on the Warsaw Stock Exchange and included in WIG-30 Index (qualified on 01.05.2015). Empirical data for the study was obtained from the quarterly financial statements (the period from 2009 to 2014).

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