{"id":"W1487359797","doi":"10.1002/9781118785317.weom010053","title":"Manipulation of Accounts","year":2015,"lang":"en","type":"other","venue":"Wiley Encyclopedia of Management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Accrual; Balance sheet; Revenue; Earnings management; Profit (economics); Revenue recognition; Creative accounting; Earnings; Economics; Accounting; Principal (computer security); Smoothing; Earnings before interest and taxes; Econometrics; Business; Microeconomics; Financial accounting; Accounting information system; Computer science; Mathematics; Statistics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0005272555,0.0005234022,0.0007217108,0.001010897,0.00003876838,0.00005354976,0.000881767,0.0002100142,0.003186997],"category_scores_gemma":[0.000591653,0.0005526227,0.0001547319,0.0007613599,0.0001126979,0.0004076756,0.0009339827,0.0001976218,0.000988706],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007494514,"about_ca_system_score_gemma":0.00002464556,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001210891,"about_ca_topic_score_gemma":0.0002364196,"domain_scores_codex":[0.9968975,0.00001681,0.0007846087,0.0006255464,0.001250235,0.0004253301],"domain_scores_gemma":[0.9775582,0.00001723556,0.02138801,0.0008334723,0.0001808745,0.00002218561],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002235963,0.0001281026,0.001765309,0.002723412,0.0002412195,0.00001979429,0.00003028774,0.0001032492,0.000001566678,0.009276623,0.9019735,0.08371454],"study_design_scores_gemma":[0.0006933348,0.00001394305,0.002385824,0.001172972,0.0003755091,2.725901e-7,0.0001082003,0.0000768297,0.000001192151,0.0009733857,0.9937148,0.000483713],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.0001399543,0.0006600287,0.01012779,0.0000577077,0.001179261,0.001047513,0.000040272,0.0002750213,0.9864724],"genre_scores_gemma":[0.01060515,0.002778955,0.001717711,0.0004688718,0.002717419,0.00009653924,0.0004731264,0.0008392747,0.9803029],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.09174128,"threshold_uncertainty_score":0.9997891,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01085308059098832,"score_gpt":0.2162840984423249,"score_spread":0.2054310178513365,"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."}}