By adapting theories to the realities of circumstances, we can develop new theories which could shed
more light on reasoning process. Theory learning can provide such high-echelon cognitive objectives as "analysis" and "synthesis," which will further develop into accumulation, distillation, and merging ability with respect to similar, divergent, and seemingly unrelated notions. Moreover, as Samuelson (1986) points out, finance as an inexact science benefits enormously from theoretical models that are themselves only partially accurate.