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According to the Text, What Is the BEST Reason for Rejecting

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According to the text, what is the BEST reason for rejecting the misconception that the moon makes people behave abnormally?

Comprehend the treatment and impact of intercompany bond transactions in consolidated financial statements.
Recognize how non-controlling interests are reported in consolidated financial statements.
Understand the process of goodwill calculation and impairment in business combinations.
Grasp the accounting treatment for intercompany dividends in consolidated financial statements.

Definitions:

Empirical Inquiry

The method of seeking knowledge through observation, experimentation, and empirical evidence rather than through theory or pure logic.

Disconfirmation

The action of proving a belief, hypothesis, or theory to be wrong or false.

Confirmation

The act of verifying or validating a hypothesis, statement, or belief by obtaining evidence that supports it.

Replication Studies

Investigations conducted to confirm the findings of previous research by repeating the same study to verify its results.

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