FINANCIAL ACCOUNTING REPORTS: A MARKET MODEL OF DISCLOSURE: A REPLY
回应Walker的评论，指出其用替代解释试图反驳原模型，但犯了事后归因谬误；强调规范模型构建需基于理论负载的假设，逻辑推导正确与否取决于逻辑法则。
Walker in his Comment appears to disagree with the explicandum and attempts to prove this with alternative explicans. It is a case of post hoc, ergo propter hoc. The development of a normative model or theory requires the choice of a number of assumptions. These observations or statements are themselves theory laden. Nevertheless deductions drawn from the model are either correct or incorrect according to the laws of logic.