{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0003717616,0.0003862578,0.000344438,0.0003174677,0.0005040939,0.0003149314,0.00100766,0.0001512176,0.0003057072],"category_scores_gemma":[0.0004098233,0.0003268976,0.0002294294,0.0008356586,0.0002078357,0.000518876,0.0006075494,0.0007159531,0.0004812239],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007026635,"about_ca_system_score_gemma":0.00002195192,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008178275,"about_ca_topic_score_gemma":0.0002037093,"domain_scores_codex":[0.9980246,0.00002253919,0.0003317615,0.0005207614,0.0004888023,0.0006115066],"domain_scores_gemma":[0.9937224,0.00007464943,0.00525746,0.0006508157,0.0002534397,0.00004123046],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001186141,0.0004584716,0.8122498,0.0002094117,0.0009473069,0.000130582,0.0002044294,0.001200629,0.001191975,0.03873185,0.01416789,0.1293215],"study_design_scores_gemma":[0.002617232,0.0001045549,0.6151468,0.0002713285,0.0002840032,0.000001786089,0.0006574647,0.008768846,0.00004264529,0.0004578262,0.3706614,0.0009861449],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9234118,0.00001061779,0.04274426,0.0004514097,0.0005313758,0.0005001251,0.00005992079,0.0002068482,0.03208358],"genre_scores_gemma":[0.9886292,0.00001520585,0.00006087448,0.0001183008,0.000319976,0.000001695362,0.00006794433,0.00005806003,0.01072872],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3564935,"threshold_uncertainty_score":0.9999183,"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."}}