{"id":"W1558884272","doi":"10.2139/ssrn.1634722","title":"The Pricing of Accrual Quality","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Accrual; Business; Economics; Econometrics; Accounting; Earnings","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004598679,0.000549972,0.0009770753,0.00229749,0.0007509957,0.0106778,0.001326081,0.003037054,0.009118414],"category_scores_gemma":[0.0449243,0.0008170946,0.0008100673,0.002771416,0.003464166,0.01012424,0.001430289,0.003340209,0.0009979383],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003622074,"about_ca_system_score_gemma":0.00136139,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002531268,"about_ca_topic_score_gemma":0.001724959,"domain_scores_codex":[0.9976344,0.0009755054,0.0001369866,0.0002409951,0.0007427988,0.0002692528],"domain_scores_gemma":[0.9832298,0.009475356,0.002969163,0.001228002,0.001928011,0.001169646],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0001852442,0.0001030321,0.00905537,0.0000764874,0.00007692646,0.0001903407,0.0003342509,0.02411446,0.0008053083,0.9273531,0.003190699,0.03451472],"study_design_scores_gemma":[0.00005867905,0.0001238767,0.02242425,0.00007240371,0.00006530595,0.0003331828,0.0002852599,0.1701367,0.0004218016,0.8011686,0.004833316,0.00007660216],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6364352,0.01294835,0.2080971,0.02803195,0.001077593,0.000136807,0.0005439205,0.0004751589,0.1122539],"genre_scores_gemma":[0.9859301,0.001130856,0.002934129,0.0001099131,0.000455295,0.00001209284,0.00005554171,0.00004145854,0.009330579],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0106778,"threshold_uncertainty_score":0.03050411,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007187411602624723,"score_gpt":0.2353321269614447,"score_spread":0.2281447153588199,"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."}}