{"id":"W1572464248","doi":"10.1111/stan.12007","title":"Testing earnings management","year":2013,"lang":"en","type":"article","venue":"Statistica Neerlandica","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Earnings management; Econometrics; Parametric statistics; Sample (material); Quarter (Canadian coin); Series (stratigraphy); Nonparametric statistics; Economics; Mathematics; Statistics; Accounting; Geology; Geography; Physics","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","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0002813958,0.0003124575,0.0002677765,0.0002668763,0.0003550087,0.0006003786,0.0004644068,0.00005502476,0.004407682],"category_scores_gemma":[0.00455299,0.0003040564,0.00005507271,0.0007305435,0.0001115529,0.0008346349,0.0004569314,0.000267598,0.01283361],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005263439,"about_ca_system_score_gemma":0.00001056279,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001028824,"about_ca_topic_score_gemma":0.00001175537,"domain_scores_codex":[0.9977322,0.00001297308,0.0004122159,0.0005395983,0.000605048,0.0006979277],"domain_scores_gemma":[0.9944528,0.0001580916,0.004819138,0.0003638717,0.0001659949,0.00004014487],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00001614605,0.0001017898,0.1262443,0.0006116453,0.000129493,0.0001657338,0.00008082142,0.00009918162,0.0003204703,0.1185647,0.2376653,0.5160004],"study_design_scores_gemma":[0.0005796428,0.00001890015,0.5610397,0.0001069812,0.00008538536,0.000003244033,0.0001424285,0.003482131,0.000003780582,0.008384583,0.4257002,0.0004530252],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.07521273,0.00002876592,0.4857764,0.001242291,0.0004723101,0.001000625,0.00001145755,0.0008533583,0.4354021],"genre_scores_gemma":[0.9698185,0.000006435039,0.01959852,0.002355438,0.0007744866,0.0001848691,0.00005934144,0.00008557296,0.007116802],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8946058,"threshold_uncertainty_score":0.9999412,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009324789046211087,"score_gpt":0.2037873198197661,"score_spread":0.194462530773555,"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."}}