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Sylvain Durocher has been awarded a $10,000 grant from CGA-Canada and the Canadian Academic Accounting Association (CAAA) to research “Comprehensive Income Information: A User’s Perspective.” Dr. Durocher, Logan Katz Fellow and Associate Professor at the Telfer School, focuses his research on accounting standard-setting, studying it from different theoretical perspectives.
His new project, with Anne Fortin of the Department of Accounting at Université du Québec à Montréal (UQAM), will examine the use of comprehensive income information by financial statement users. It will also assess whether the reporting format can have an impact on their judgments and decisions. To date there is limited empirical evidence about the actual use of OCI by financial statement users in their financial analyses.
The researchers will add to the debate on comprehensive income, enrich the literature comparing professional and nonprofessional investors, provide valuable data on the impact of the two current reporting formats on users’ judgments and decisions, and contribute new insights on the impact of actuarial gains and losses – an important OCI item – on users’ judgments and decisions.