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ROE (Net Income) versus ROE-CI (Comprehensive Income): A Multidimensional Analysis of a Time-Honoured Performance Metric Cover

ROE (Net Income) versus ROE-CI (Comprehensive Income): A Multidimensional Analysis of a Time-Honoured Performance Metric

Central European Economic Journal
Volume 13 (2026): Issue 60 (January 2026)
By: ,   and    
Open Access
|Jun 2026
Authors

Authors

Marzena Remlein

Poznań University of Economics and Business, Department of Accounting and Financial Audit, Poznań, Poland

Małgorzata Rówińska-Kráľ

University of Economics in Katowice, Department of Accounting, Katowice, Poland

Radka MacGregor Pelikánová

radkamacgregor@yahoo.com

Metropolitan University Prague, Department of Financial Management, Prague 10, Czech Republic
DOI: https://doi.org/10.2478/ceej-2026-0011 | Journal eISSN: 2543-6821 | Journal ISSN: 2544-9001
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Language: English
Page range: 192 - 207
Submitted on: Dec 20, 2025
Accepted on: Apr 23, 2026
Published on: Jun 20, 2026
Published by: Faculty of Economic Sciences, University of Warsaw
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
ROE,
return on capital,
comprehensive income,
net income
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Microeconomics,
Macroeconomics,
Economic policy

© 2026 Marzena Remlein, Małgorzata Rówińska-Kráľ, Radka MacGregor Pelikánová, published by Faculty of Economic Sciences, University of Warsaw
This work is licensed under the Creative Commons Attribution 4.0 License.

Volume 13 (2026): Issue 60 (January 2026)
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