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The balance sheet provides a link between beginning and ending income statements.
Substantial Evidence
Evidence that is adequate to support a conclusion or justify a decision, often used in legal and regulatory contexts to indicate a reasonable level of proof.
Hindsight Bias
The tendency to believe, after an event has occurred, that one would have predicted or expected the outcome, often referred to as the "I-knew-it-all-along" phenomenon.
Self-fulfilling Prophesy
A prediction that directly or indirectly causes itself to become true, by the very terms of the prophecy itself, due to positive feedback between belief and behavior.
Rationalization
A defense mechanism where logical, acceptable explanations are given for behaviors that are actually driven by subconscious motives.
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