Keyphrases
Financial Reporting
100%
Standard Setters
100%
Financial Statement Users
96%
Accounting Standards
57%
Non-contractual Liability
42%
User Beliefs
42%
Incurred Loss
42%
SFAS
42%
Loss Accounting
42%
Intangible Assets
42%
Impact Perception
42%
Unintended Consequences
42%
Balance Sheet
42%
Influence Users
42%
Equity Analysts
42%
Classification Effect
42%
Accounting Literature
42%
User Perception
42%
Categorization Theory
42%
Cryptoassets
42%
Financial Statements
42%
Financial Reporting System
42%
Asset Categories
42%
User Assessment
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%