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The Dual Dimension of the Enterprise’s Measuring Performance Concepts

Summary/Abstract: The main aim of the following study is to comparatively analyse two fundamental concepts of measuring the enterprise’s performance – current operating performance and comprehensive income. The theoretical–empirical study in this paper is to test the general research hypothesis that the comprehensive income is a less persistent category as opposed to the net profit. On the other hand the spread value between the comprehensive income and the net income is a significant factor that may impact the financial decisions. The study comprises certain companies from the industrial sector which were listed on the Warsaw Stock Exchange. The diagnosis was based on standalone annual financial reports dated 2009–2017.The research showed the as positive as negative spreads between the comprehensive income and the net income. In many cases, however, the companies did not show the position of the other comprehensive income. Moreover, in the analyzed industrial companies, the comprehensive income did not characterize the generally less persistent as opposed to the net profit.

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