341 Schaeffer Hall
Iowa City, IA 52242-1097
United States
University of Iowa
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derivative securities, attribute substitution, financial complexity, risk perceptions, retail investors, professional investors
CEO activism; CEO inactivism; investor decision-making; social identity theory; projecting views
sampling, error rates, error projection, sampling risk
Non-GAAP financial measures, segments, FASB, standard setting, Management Approach, value relevance, stewardship
Corporate Disclosure Regulation, Managers’ Private Communications, SEC Enforcement Threat, Siebel Systems Case, Regulation Fair Disclosure
M49 Regulation Fair Disclosure, investor relations, private meetings, preferential disclosure, materiality
Judgment and Decision Making, Risk Disclosures, Causal Reasoning, SEC, Investor Information Processing
asset measurement, standard setting, FASB, IASB, Conceptual Framework, professional investors, fair value
private disclosures, professional investors, investor perception, information materiality, communication method, information types, Regulation Fair Disclosure, nonverbal communication
voluntary disclosure, spontaneity, causal attributions, private disclosure
Private disclosure; selective disclosure; Regulation Fair Disclosure; investor relations; voluntary disclosure
professional investors, selective disclosure, private meetings, investor relations, financial reporting
