Tyge Kummer

Queensland University of Technology

2 George Street

Brisbane, Queensland 4000

Australia

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Presentation prominence: Does it matter to non-professional investors? The case of ‘Other Comprehensive Income’

AASB Research Centre Working Paper 2
Number of pages: 40 Posted: 31 Mar 2022 Last Revised: 27 Sep 2022
Daifei (Troy) Yao, Xin Qu and Tyge Kummer
Queensland University of Technology - QUT Business School, Queensland University of Technology and Queensland University of Technology
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Abstract:

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Other comprehensive income, Financial statement presentation, Accounting standard setting, Judgement, Non-professional investors