نویسندگان
1 دانشجوی دکتری حسابداری دانشگاه علامه طباطبائی
2 کارشناس ارشد حسابداری دانشگاه شیراز
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Causal
reasoning involves understanding the cause of events that have already happened
(diagnosis) and predicting which future events will occur (prediction).
Although this type of reasoning constructs an important part of financial
reporting and voluntary disclosure, very little researches have used these
reasoning as a basis for developing and interpreting testable research ideas.
The purpose of this paper is twofold: First, reviewing key theories from
psychology that pertain to causal reasoning. Second, identifying ways to use
these theories in the field of behavioral researches in financial reporting and
voluntary disclosure. Results show that causal reasoning theories have
potentially significant applications in financial reporting and voluntary
disclosure.
کلیدواژهها [English]
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