انا احب الترجمهConfounding Bias
In addition to the problems associated with the meaning of conservatism, another
challenge to empirical assessment of conservatism is that of confounding bias.
Confounding bias describes a source of measurement error where a measure is influenced
by not only the theoretical construct of interest, but also other factors, and there is no
adequate control for the effects produced by those other ‘confounding’ factors. In the
following paragraphs, we briefly discuss the confounding factors of the Basu AT measure,
as well as the MTB and HR measures of conservatism. The extant literature contains no
discussions regarding the potential confounding factors of the NA and AACF measures,