They have a complex measure of earnings quality from the residual evidence of the equation. Company-specific regression from changes in working capital in the past. The current and future operating cash flows.
They have an empirical measure of earnings quality from the residual of the regression equation for the Company. From changes in working capital in the past. Current and future operating cash flow.
They have an empirical measure of earnings quality from the residual equation regression only of the company. From the changes in working capital in the past. Present and future operating cash flow