This paper aims to discuss the study by Warne (2020), which investigates whether disclosure or recognition of fair value information for nonfinancial assets influences commercial lenders’ judgment on interest rates and the dollar amounts of business loans.,Provides a discussion of research design and general issues related to behavioral/experimental studies.,Identifies issues that should be carefully thought out and properly addressed by behavioral researchers in order to improve the robustness of the empirical evidence.,This discussion highlights issues that should be carefully thought out and properly addressed by behavioral researchers in order to improve the robustness of the empirical evidence.

中文翻译：

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讨论商业贷款人的判断和公允价值确认：对未来会计准则影响的调查

本文旨在讨论Warne（2020）的研究，该研究调查了非金融资产公允价值信息的披露或确认是否会影响商业贷款人对利率和商业贷款美元金额的判断。与行为/实验研究有关的一般性问题。确定行为研究人员应仔细考虑并妥善解决的问题，以提高经验证据的稳健性。此讨论着重指出应由行为研究人员仔细考虑并妥善解决的问题行为研究者，以提高经验证据的鲁棒性。