{"id":"W1752459941","doi":"10.2139/ssrn.2131555","title":"The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Lethbridge","funders":"","keywords":"Value (mathematics); Balanced budget; Business; Economics; Statistics; Mathematics; 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":[0.005793846,0.0003650431,0.0006639615,0.0008693943,0.001233702,0.005247108,0.001089522,0.002168783,0.01383575],"category_scores_gemma":[0.06549288,0.0004644173,0.0007708468,0.001150188,0.002560113,0.002664475,0.001778206,0.00377407,0.000658931],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003258363,"about_ca_system_score_gemma":0.002746725,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04428741,"about_ca_topic_score_gemma":0.05376896,"domain_scores_codex":[0.9953328,0.002487561,0.0001996099,0.0002890323,0.0003088219,0.001382199],"domain_scores_gemma":[0.8150152,0.1371245,0.02752919,0.004086416,0.00327635,0.01296842],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.007346667,0.00261854,0.9368194,0.0000745659,0.0005014655,0.0006342622,0.001786121,0.008114832,0.0009114889,0.02269084,0.001746255,0.01675542],"study_design_scores_gemma":[0.0003393917,0.0008936104,0.9579351,0.00006581737,0.0005313764,0.0002239143,0.004035665,0.01449651,0.0008461856,0.01853176,0.002015204,0.00008548486],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9880677,0.0006469843,0.0003536874,0.001150059,0.00002736187,0.00001613687,0.0001332909,0.0000132894,0.009591541],"genre_scores_gemma":[0.9980195,0.00009565163,0.00004329953,0.00005278164,0.00001070426,0.000004334702,0.00005061769,0.000006272314,0.001716908],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04428741,"threshold_uncertainty_score":0.08805925,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00300164315275397,"score_gpt":0.1958260188632756,"score_spread":0.1928243757105216,"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."}}