{"id":"W1790253458","doi":"10.2139/ssrn.1266893","title":"Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":52,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Accounting; Business; Empirical evidence; Finance","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":[0.008204667,0.0002673354,0.0004162075,0.00195194,0.001818216,0.002985831,0.0007488717,0.001165234,0.003930985],"category_scores_gemma":[0.05842813,0.0002563755,0.0003574573,0.002636032,0.002411613,0.002392703,0.001710012,0.001609755,0.0003319216],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001425321,"about_ca_system_score_gemma":0.001454972,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01449925,"about_ca_topic_score_gemma":0.02678637,"domain_scores_codex":[0.9933304,0.003162082,0.0004879233,0.0005671228,0.001341245,0.001111249],"domain_scores_gemma":[0.7848445,0.1076124,0.07608254,0.009599997,0.007418331,0.01444214],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001917718,0.0002084423,0.98666,0.000008876077,0.0000308691,0.00006129617,0.003932788,0.00006097493,0.0002076211,0.000245224,0.0001596429,0.008232551],"study_design_scores_gemma":[0.0000154522,0.000336065,0.9878934,0.00002356431,0.00002359978,0.0001268066,0.01040902,0.000179137,0.0001292405,0.0002528278,0.0005963335,0.00001454338],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9982846,0.00006556731,0.00005044197,0.000171883,0.000004611238,0.000008112926,0.00004582455,0.000002248242,0.001366675],"genre_scores_gemma":[0.9995253,0.00004231267,0.00008175512,0.00005894606,0.000008130984,0.000004961927,0.00003552806,0.000001799955,0.0002413269],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01449925,"threshold_uncertainty_score":0.04339093,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02452578786457695,"score_gpt":0.2710113983115949,"score_spread":0.246485610447018,"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."}}