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Plug-value : An answer that an editor “plugs in” to replace blanks or missing values so as to permit data analysis; choice of value is based on a predetermined choice rule.
Business Research Methods by William Zikmund, Barry Babin, Jon Carr, Mitch Griffin
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2 hrs confidence: peer agreement (net): +3
Explanation: O termo está bem definido (em inglês) no primeiro link. Trata-se do valor que tem de ser lançado/introduzido no balanço para 'equilibrar' o mesmo.