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agreement in fact agreement in principle American Accounting Association Applying the FASB's assessments audit auditors Block Board CM CM Comparison & Treatment comparison and treatment comparison group corporate cues decision aid Entity Oblig Essential Characteristics Model expert group Expert Judges F-statistic F-test at 01 FASB's conceptual framework FASB's Three Essential financial statements exists framework for liabilities independent variables Journal of Accountancy judgment strategies Kinked liability disclosure judgments liability warranting disclosure Logistic Coeff.(S.D. logistic model Logistic Variables Coeff ment Midwest Airlines multi-collinearity novice group OLS WLS Logistic orthogonal design particular entity Past Trans past transaction pension benefits pension plan Predictive ability R-squared regression model Regression Parameters respondents retired employees set of circumstances significant at 05 Three Essential Characteristics three FASB variables transaction or event Transfer Res treatment A groups Two-tailed t-test significant Variance Expl variance explained weighted least squares WLS Logistic Variables WLS Outliers excl