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Revisiting Measurement Error in Surrogate Measures of Operating Cash Flows: Have We Solved the Problem?

Ciao‐Wei Chen, Sam Melessa, Richard Dean Mergenthaler
Year2017
VenueSSRN Electronic Journal
Typepreprint
Citations5
DOI10.2139/ssrn.3075461
OpenAlexW2775043583

Topics

Auditing, Earnings Management, GovernanceSurrogate modelObservational errorEconometricsSurrogate endpointCash flow