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
Corporate Disclosure Regulation, Managers’ Private Communications, SEC Enforcement Threat, Siebel Systems Case, Regulation Fair Disclosure
Non-GAAP financial measures, segments, FASB, standard setting, Management Approach, value relevance, stewardship
Judgment and Decision Making, Risk Disclosures, Causal Reasoning, SEC, Investor Information Processing
Regulation Fair Disclosure; investor relations; private disclosure; materiality
voluntary disclosure, spontaneity, causal attributions, private disclosure
SEC, climate disclosure, materiality, bright-line, juror judgments
private disclosures, professional investors, investor perception, information materiality, communication method, information types, Regulation Fair Disclosure, nonverbal communication
Private disclosure; selective disclosure; Regulation Fair Disclosure; investor relations; voluntary disclosure
asset measurement, standard setting, FASB, IASB, Conceptual Framework, professional investors, fair value
corporate disclosure regulation, managers’ private communications, SEC enforcement threat, Siebel Systems case, Regulation Fair Disclosure
