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Researchers are MOST likely to introduce bias using
Gain or Loss
The financial result that occurs when the selling price of an asset differs from its purchase price, either positive (gain) or negative (loss).
Goodwill
An intangible asset that represents the excess value paid for a company over its net identifiable assets, often arising from brand, reputation, or customer relationships.
Carrying Amount
The book value of an asset or liability, calculated as its original cost adjusted for factors such as depreciation or amortization.
Net Identifiable Assets
The aggregate of a company's assets minus its liabilities, exclusive of goodwill and other intangible assets.
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