and otherearningsqualityproxiessuchastimelylossrecognition,smoothness,andtargetbeating.Disentanglingthe
role offundamentalperformancefromtheroleofthemeasurementsystemisachallengeininterpretingtheconvergence
(and divergence),andweencouragefurtherresearchtoclarifytheroleeachplaysinthedocumentedfindings