Abstract Groups, like individuals, can communicate. They issue statements, make promises, give advice. Sometimes, in doing so, they lie and deceive. The goal of this paper is to offer a precise characterisation what it means for group an assertion lie. I begin by showing that Lackey’s influential account unable distinguish assertions from other speech acts, explicit statements implicatures, lyi...

The litigation cost rule relates to which of the two parties in a civil lawsuit has to pay the legal costs. In those countries where the American system applies, each has to pay their own legal costs. In most other countries, the British system applies and the loser pays all the legal costs. By means of a single person decision-theoretic model, I examine the effects of this on auditing and fina...

Earnings, sometimes called the “bottom line” or “net income,” are the single most important item in financial statements. They indicate the extent to which a company has engaged in value-added activities. They are a signal that helps direct resource allocation in capital markets. In fact, the theoretical value of a company’s stock is the present value of its future earnings. Increased earnings ...

1. Formulation of the problem 1:1: It is necessary to represent implication in expert systems Our knowledge of complex systems is often incomplete, and therefore, we have to rely on the expert's statements, These statements are usually formulated not in mathematical terms, but in words of natural languages. Fuzzy logic is a methodology for formalizing such statements. Since a large part of expe...

entities must restate their comparative financial statements when they correct prior periods accounting errors or change accounting methods. although financial restatements have adverse effects on the relevance and reliability of financial statements’ information, financial restatement has increased considerably among listed companies in tehran stock exchange, tse, in the recent years. the main...