Examlex
As used in accounting, the "Notes to the Financial Statement" should be:
Mediating Variables
Factors that influence the relationship between independent and dependent variables in research or experiments, explaining how or why such effects occur.
Moderators
Factors that can influence the strength or direction of the relationship between two variables, often considered in research and analysis.
Explanatory Constructs
These are concepts or theories developed to explain certain phenomena, providing a framework to understand research findings or observations.
Technical Skills
Abilities and knowledge needed to perform specific tasks, especially those involving methods, processes, or procedures.
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