The misuse of regression-based x-Scores as dependent variables
研究发现，将第一阶段回归得到的x分数（如保守主义C分数、错报F分数）作为第二阶段因变量会导致系数偏差和解释问题，建议将测试变量和相关控制变量直接纳入第一阶段模型。
Researchers often use regression-based x-Scores (e.g., conservatism C-Score , misstatement F-Score ) from a stage 1 model as a dependent variable in stage 2. We argue that this x-Score analysis can cause coefficient biases and interpretation problems because (1) x-Score does not capture new sources of variation, and (2) the estimates often hinge on unacknowledged technical assumptions. Instead, we recommend that researchers include the test variables and the relevant controls in stage 1, obviating the need for an x-Score . In replication analyses, some important published findings change after we remove the coefficient bias caused by the use of x-Score as a dependent variable.