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