Keyphrases
Financial Reporting
100%
Standard Setters
100%
Accounting Standards
57%
Financial Statement Users
53%
Non-contractual Liability
42%
User Beliefs
42%
Incurred Loss
42%
SFAS
42%
Loss Accounting
42%
New Standards
28%
Own Experience
28%
Academic Research
28%
Academic Journals
28%
Financial Accounting Standards Board
28%
Default Likelihood
21%
Business Knowledge
21%
Loan Origination
21%
Psychology Theory
14%
Cash Flow Forecasts
14%
Standard-setting Process
14%
Bayesian Hypothesis Testing
14%
Codification
14%
Frequentist
14%
Expected Credit Loss
10%
Credit Losses
10%
Realized Losses
10%
Decision-making Process
10%
Knowledge User
10%
Lenders
10%
User Perspective
10%
Experiment Test
10%
Accounting Methods
10%
Economics, Econometrics and Finance
Accounting
100%
Accounting Standards
100%
Financial Statement
48%
Credit
42%
Cash Flow
14%
Bayesian
14%
Social Sciences
Accounting Standard
85%
Consumers
42%
Financial Accounting
35%
Originations
21%
Decision-Making Process
10%
Financial Statement
10%
