{"id":"W1654564606","doi":"10.2139/ssrn.228790","title":"Earnings Management and Its Pricing Implications: Evidence from Banks' Adjustments to the Valuation Allowance for Deferred Tax Assets under SFAS 109","year":2000,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Deferred tax; Valuation (finance); Business; Allowance (engineering); Accounting; Earnings management; Earnings; Economics; Actuarial science; Monetary economics; State income tax; Tax reform; Public economics; Gross income","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":[0.002662123,0.0001798501,0.0003354902,0.0007890908,0.000940994,0.002697518,0.000519242,0.00110824,0.003752416],"category_scores_gemma":[0.02547226,0.0001991438,0.0002474345,0.001605055,0.001034278,0.001177119,0.0006575102,0.001376259,0.0006206742],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001602796,"about_ca_system_score_gemma":0.001053943,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02707705,"about_ca_topic_score_gemma":0.03005397,"domain_scores_codex":[0.9990065,0.0003313273,0.0001070472,0.0001035356,0.00030191,0.0001497879],"domain_scores_gemma":[0.9712852,0.01195583,0.01255781,0.001120609,0.002106652,0.000973879],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00324162,0.001600379,0.9058951,0.00006768418,0.0001355892,0.0005139275,0.00323646,0.003295067,0.002166169,0.008276575,0.004122197,0.06744909],"study_design_scores_gemma":[0.00006984416,0.0002243977,0.9924114,0.00001372496,0.00004957825,0.00006496262,0.001065579,0.001229736,0.0004896377,0.002247291,0.002115308,0.0000186863],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9948229,0.0001864387,0.00008476803,0.0005013702,0.000009428511,0.00000950749,0.0001477583,0.000008974793,0.004228738],"genre_scores_gemma":[0.9989142,0.0001172534,0.00004471951,0.00004882038,0.00001388484,0.000002980415,0.0001010114,0.000001946529,0.0007550327],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02707705,"threshold_uncertainty_score":0.05383891,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02129638900028822,"score_gpt":0.2564488509864191,"score_spread":0.2351524619861309,"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."}}