{"id":"W130834847","doi":"","title":"THE IMPACT OF THREE BOARD CHARACTERISTICS, MODERATED BY CEO ATTRIBUTES, ON EARNINGS MANAGEMENT","year":2010,"lang":"en","type":"article","venue":"NSUWorks (Nova Southeastern University)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings management; Business; Accounting; Earnings","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002709204,0.0003042365,0.0002565442,0.00111776,0.0007137086,0.001649371,0.0004089296,0.0005119243,0.003540405],"category_scores_gemma":[0.01958906,0.0001063695,0.0003365388,0.0009508677,0.0008993144,0.000795294,0.001148081,0.000652614,0.000355802],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001143447,"about_ca_system_score_gemma":0.001138587,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007918702,"about_ca_topic_score_gemma":0.01752837,"domain_scores_codex":[0.997144,0.001152046,0.000175079,0.0002961783,0.0007561007,0.0004764517],"domain_scores_gemma":[0.9493589,0.0169137,0.0225095,0.001497909,0.002281523,0.007438308],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002091289,0.0002384997,0.9899518,0.00001440302,0.0000802107,0.00005086871,0.0001697915,0.0002904248,0.0002744442,0.000213358,0.0001846561,0.008322458],"study_design_scores_gemma":[0.00000756753,0.0001001997,0.9987766,0.000007789327,0.00002454514,0.00001132725,0.0003292251,0.0002845271,0.0001002747,0.0001621507,0.0001917092,0.000004090978],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9976493,0.0001896197,0.0001299734,0.00019014,0.000008440248,0.00001054442,0.00006358697,0.000003752642,0.001754629],"genre_scores_gemma":[0.9994091,0.0000586165,0.00008043207,0.00002680339,0.00001097499,0.000003808994,0.00007135951,8.769237e-7,0.0003381261],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007918702,"threshold_uncertainty_score":0.01574522,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01100606276483592,"score_gpt":0.1962290315662679,"score_spread":0.185222968801432,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}