As I understand it, yes. The detail is quite complicated and variable and depends on things like the ‘roughness’ of the terrain as well as - obviously - frictional effects of the ground. But here’s one paper I was looking at recently that provides some background as well as one approach to defining a correction formula:
If you look through the met literature then you’ll find many other similar papers written over the years, each often differing in detail but the general principle is always the same.