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Samir Trabelsi

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Open access Aug 2026

Revisiting the stock market reaction to other comprehensive income and its components: evidence from U.S. commercial banks around ASU 2016-01

Recent developments in the US banking sector, including heightened sensitivity to unrealized losses on securities portfolios, have renewed interest in how investors price other comprehensive income (OCI). Despite the importance of OCI for financial institutions, there is limited evidence on how investors respond to...

Imen Fredj, Marjène Rabah Gana, Samir Trabelsi · 0 citations

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