Identification of causal relationships has a lot to do with control. Understanding which phenomenon determines another increases the ability of human beings' to cope with their environment. At present, scientists and philosophers have difficulties in specifying when a relationship between two events is causal (Pearl 2000). In epidemiology, different models of causality exist, which Vineis and K...

This study addresses conservatism in financial reporting. Firms seek financing for an investment. Investors have access to an imperfect accounting signal that may also have a conservative tendency. If the firms have no private information, conservatism is desirable only for negative ex ante expected value investments, consistent with the spirit of the results of Gigler et al (2009) and other st...

review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...

The accounting standards system is the basis for preparation of information and determines to a large extent quality information. For this reason, China has standardized its governmental so that it can accurately reflect assets, liabilities operating costs enterprises. Under new system, financial management work institutions higher education have changed greatly, reports also been adjusted acco...

Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market, so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the abo...

Triadic- Entry Accounting is not the term for it, there are considerable benefits in writing deals to an Artificial Intelligence (AI). Important like journal entries presently recorded association’s subledgers (e.g., Accounts Receivable) and general tally, recording on (AI) would give visibility into affiliated deals.