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Why Subsample-Based Proxies Should Not Be Used As Dependent Variables

https://doi.org/10.2139/ssrn.4037806
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Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

15 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 38 checked references that resolve
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Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?
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Incorrect Inferences When Using Residuals as Dependent Variables
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Standard Error Biases When Using Generated Regressors in Accounting Research
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The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan
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Are Analysts' Loss Functions Asymmetric?
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An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
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The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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Understanding earnings quality: A review of the proxies, their determinants and their consequences
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Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting
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The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
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On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities
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Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
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no DOI — not checkedDo Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
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no DOI — not checkedY_A -{mu_A:})*(Y_B -{mu_B:})/exp({pi_A:}+{pi_B:}) )
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