c) Dechow and Dichev (2002) regress the following equation to measure the accrual quality: AWCt = bo + b1*CFOt-1 + b2*CFO, + b3*CFO +1 + Et, where AWC is change in working capital, computed as AAccounts Receivable + AInventory - AAccounts Payable - ATaxes Payable + Other Assets (net), and CFO-1, CFO, and CFO-+1 are cash flow from operations in the previous, current, and next year, respectively. In their Table 3, the coefficient values are b = 0.17, b2 = -0.62, and b3 = 0.09, respectively. Why the absolute value of b2 is larger than that of b, and b3? (5 points)