{"id":"W1694560830","doi":"10.2139/ssrn.2379826","title":"Corporate Social Responsibility, Earnings Management, and Firm Performance: Evidence from Panel VAR Estimation","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Calgary","funders":"","keywords":"Panel data; Earnings management; Corporate social responsibility; Accounting; Business; Estimation; Earnings; Earnings response coefficient; Econometrics; Economics; Management; Public relations; Political science","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":[0.004518411,0.000618528,0.0006876952,0.0009624877,0.000526246,0.001903384,0.0009761117,0.001124413,0.004478696],"category_scores_gemma":[0.01893201,0.0003149654,0.0007975602,0.001624886,0.0007496157,0.001476726,0.001297491,0.001790278,0.0009590572],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004483957,"about_ca_system_score_gemma":0.0005807442,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0192534,"about_ca_topic_score_gemma":0.01827385,"domain_scores_codex":[0.9982462,0.0009554338,0.00009371823,0.0002626183,0.0001992485,0.000242835],"domain_scores_gemma":[0.9440408,0.04090346,0.008942286,0.003001599,0.001354266,0.001757541],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001062261,0.00119274,0.9544434,0.00007165391,0.001409224,0.0002468397,0.0004055666,0.01405343,0.0004399868,0.002547553,0.003385466,0.02074175],"study_design_scores_gemma":[0.00008857103,0.0004537793,0.9621606,0.00006440766,0.0007481771,0.00006907708,0.0006664716,0.02849264,0.0005218477,0.005020873,0.001661048,0.00005246984],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9933362,0.0006546724,0.002094417,0.0006703103,0.00002909208,0.000008899023,0.0009425376,0.00003696135,0.002226812],"genre_scores_gemma":[0.9971161,0.0003078077,0.0002152163,0.00004767181,0.00003818476,0.000004594749,0.001497514,0.00000580782,0.0007671727],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0192534,"threshold_uncertainty_score":0.03828269,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04056089080005023,"score_gpt":0.2572486518267754,"score_spread":0.2166877610267251,"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."}}