摘要：The major aim of this paper is to compare relationships of comprehensive income and net income with selected market ratios (market capitalization, market value to book value ratios) in companies listed on the Warsaw Stock Exchange included in WIG30 Index (qualified on 01.03.2018).Empirical data was obtained from the Thomson Reuters database (the period from 2009 to 2016).The research comprised relationships between incomes in the reporting period and selected market ratios, relatively for the reporting period and the next period.The research method was the regression analysis conducted by means of Spearman’s rank correlation coefficient and by four regression models in two versions.The research revealed a diversity of values of comprehensive income, as opposed to net income, and diverse relationships between these categories.They do not confirm the superiority of comprehensive income over net income.
其他摘要：Zasadniczym celem artykułu jest porównanie związków wyniku całkowitego i wyniku finansowego netto z wybranymi parametrami rynkowymi (kapitalizacją giełdową, wskaźnikami wartości rynkowej do wartości księgowej) spółek notowanych na GPW w Warszawie z indeks
关键词：comprehensive income;net profit;financial results;market value;market capitalization;companies in WIG30 Index
其他关键词：wynik całkowity;wynik finansowy netto;wyniki finansowe;wartość rynkowa;kapitalizacja giełdowa;spółki z indeksu WIG30
