The purpose of this study is to explain the relationship between the comparability of financial statements as a qualitative financial reporting feature with the expected risk of stock price crash. The statistical population of this research includes all companies admitted to Tehran Stock Exchange. In order to achieve the research goal, 81 companies were selected for the period between 2010 and ...

The paper is an attempt to summarize the previous works of the author on integrating deductive and abductive reasoning paradigms for solving the classification task. A two-tiered reasoning and learning architecture in which Case-Based Reasoning (CBR) used both as a corrective of the solutions inferred by a deductive reasoning system and as a method for accumulating and refining knowledge is bri...

In this paper, a new first-order logical framework and method of formalizing and verifying cryptographic protocols is presented. From the point of view of an intruder, the protocol and abilities of the intruder are modeled in Horn clauses. Based on deductive reasoning method, secrecy of cryptographic protocols is verified automatically, and if the secrecy is violated, attack scenarios can be pr...

This paper presents a method for reasoning about spatial objects and their qualitative spatial relationships (e.g. touches, overlaps etc.) on the basis of a description logic framework. We apply this method to the domain of deductive geographic information systems. In contrast to existing work, which mainly focuses on reasoning about qualitative spatial relations alone, we integrate quantitativ...

Deductive reasoning is the kind of reasoning in which, roughly, the truth of the input propositions (the premises) logically guarantees the truth of the output proposition (the conclusion), provided that no mistake has been made in the reasoning. The premises may be propositions that the reasoner believes or assumptions that the reasoner is exploring. Deductive reasoning contrasts with inductiv...