{"id":"W1894164771","doi":"10.2139/ssrn.1031981","title":"Conservatism and Analyst Earnings Forecast Bias","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Conservatism; Earnings; Econometrics; Economics; Psychology; Accounting; Political science; Law","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":[0.02417187,0.0002232366,0.000702317,0.001851168,0.0005154395,0.002896441,0.0006238561,0.001436389,0.005582143],"category_scores_gemma":[0.1828955,0.0003087596,0.0004003404,0.001569793,0.002076207,0.002744937,0.001164191,0.001338467,0.0005215958],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007961983,"about_ca_system_score_gemma":0.0006233191,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001748194,"about_ca_topic_score_gemma":0.001400554,"domain_scores_codex":[0.9938496,0.002875736,0.0007053445,0.001131454,0.0009719483,0.0004660382],"domain_scores_gemma":[0.6417447,0.2785728,0.05347278,0.01892995,0.005192582,0.002087138],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003009034,0.0002206804,0.8092222,0.0001789261,0.0008642965,0.0009916634,0.002241286,0.009872916,0.0022163,0.07676114,0.004579193,0.08984242],"study_design_scores_gemma":[0.0002792516,0.000376654,0.6538311,0.00008626339,0.0004509812,0.001242137,0.001099026,0.04385799,0.001883475,0.2935872,0.00321371,0.00009232029],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9676425,0.001817782,0.01199092,0.00609321,0.0001549766,0.00002836522,0.0001917966,0.0001264585,0.01195397],"genre_scores_gemma":[0.9982944,0.0001083855,0.0003616532,0.0001719207,0.000137687,0.000003214954,0.0000347265,0.00001167863,0.0008762469],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02417187,"threshold_uncertainty_score":0.1278346,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01575451234672301,"score_gpt":0.2026983575251039,"score_spread":0.1869438451783809,"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."}}