United States
University of Pittsburgh - Accounting Group
Intangibles, amortization, default, endorsement
ESG, lifecycle, ethicality, investor judgment and decision-making
liabilities, constructive obligations, financial statement users, accounting standards
information avoidance, information acquisition, financial technology, securities-based crowdfunding, Regulation Crowdfunding, disclosure simplification
Non-GAAP, information search, investor judgments, management credibility, experiment, non-professional investors
non-GAAP, information search, investor judgments, management credibility, experiment, nonprofessional investors