A wrench in the COGS

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Bostwick, E. D., Lambert, S. L., & Donelan, J. G. (2016). A wrench in the COGS: An analysis of the differences between cost of goods sold as reported in Compustat and in the financial statements. Accounting Horizons, 30(2), 177-193. doi:10.2308/acch-51336
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