{"id":"W1531906375","doi":"","title":"Evidence of income-decreasing earnings management before labour negotiations within the firms","year":2008,"lang":"es","type":"article","venue":"Investigación Económica","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Salary; Negotiation; Earnings; Accrual; Incentive; Earnings management; Order (exchange); Economics; Sample (material); Labour economics; Politics; Wage; Business; Accounting; Finance; Microeconomics; Market economy; Political science","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":[0.001465577,0.000141521,0.0002671752,0.0006716714,0.0007053672,0.00167058,0.0005293607,0.0007111212,0.01360981],"category_scores_gemma":[0.00897773,0.0001712669,0.0002421285,0.0007803072,0.001171681,0.0007936274,0.000843258,0.000950232,0.0008770403],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001354561,"about_ca_system_score_gemma":0.0009894883,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0119091,"about_ca_topic_score_gemma":0.01013726,"domain_scores_codex":[0.9989901,0.0001667444,0.00006791495,0.000219215,0.0002303046,0.0003257742],"domain_scores_gemma":[0.9702804,0.006741554,0.01771786,0.001502436,0.002094238,0.001663472],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009547155,0.0005806455,0.9324383,0.0001752007,0.00008150464,0.0004840049,0.001892525,0.0006548997,0.002395512,0.01209682,0.002367956,0.04587799],"study_design_scores_gemma":[0.0000232876,0.000050743,0.996143,0.00001856763,0.00001703921,0.00005399998,0.0005111278,0.0002346867,0.0004596017,0.0007486659,0.001734898,0.000004397968],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9848764,0.0007245122,0.0003555131,0.001494394,0.00001422393,0.00001042405,0.0001165308,0.00001242094,0.01239548],"genre_scores_gemma":[0.9975818,0.0002381835,0.00009779825,0.0001293249,0.00003043259,0.000003223179,0.0001183662,0.000002885778,0.001797857],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01360981,"threshold_uncertainty_score":0.04552943,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01919704043268099,"score_gpt":0.226371477485138,"score_spread":0.207174437052457,"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."}}