This paper studies whether the investors incorporates the information conveyed in the reporting of comprehensive income items and make investment decisions based on such information. Using firms listed in Taiwan from 2008 to 2013, I find that other comprehensive income is secondary in explaining the abnormal returns and neither does it complements the information generated from unexpected earnings. Comparing the disclosure before and after the adoption of IFRS, I find that disclosing the comprehensive income items in comprehensive income statement from statement of stockholders equity does not affect the value relevance. Finally, I find that the abnormal returns from the family group is sensitive to unexpected earnings but not to the comprehensive income items.