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Judgments about the Quality of Loans and Loan Originators under Expected versus Incurred Loss Accounting
Lisa L. Koonce,
Cassie Mongold
, Laura Quaid
Accountancy
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Working paper
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Preprint
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Dive into the research topics of 'Judgments about the Quality of Loans and Loan Originators under Expected versus Incurred Loss Accounting'. Together they form a unique fingerprint.
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Keyphrases
Accounting Methods
25%
Business Knowledge
50%
Credit Losses
25%
Decision-making Process
25%
Default Likelihood
50%
Expected Credit Loss
25%
Experiment Test
25%
Financial Statement Users
25%
Incurred Loss
100%
Knowledge User
25%
Lenders
25%
Loan Origination
50%
Loss Accounting
100%
Realized Losses
25%
SFAS
100%
User Perspective
25%
Computer Science
Business Knowledge
100%
Decision-Making
50%
Financial Statement
50%
Social Sciences
Consumers
100%
Decision-Making Process
25%
Financial Statement
25%
Originations
50%
Economics, Econometrics and Finance
Credit
100%
Financial Statement
14%
Psychology
Decision-Making Process
100%