{"id":"W1966929521","doi":"10.1016/j.intacc.2011.07.005","title":"The Effect of Analyst Coverage on the Informativeness of Income Smoothing","year":2011,"lang":"en","type":"article","venue":"The International Journal of Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Windsor","funders":"","keywords":"Smoothing; Earnings; Private information retrieval; Business; Monetary economics; Economics; Econometrics; Labour economics; Accounting; Computer science; Computer security","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":[0.006615534,0.0003127118,0.0004606937,0.001720536,0.0003923951,0.001735596,0.0004772559,0.0007233518,0.003505508],"category_scores_gemma":[0.1112556,0.000238627,0.0004225814,0.001186615,0.000994073,0.00170237,0.0009862821,0.0009531144,0.0003058903],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005225452,"about_ca_system_score_gemma":0.0004270363,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002376822,"about_ca_topic_score_gemma":0.001748119,"domain_scores_codex":[0.9965233,0.001540363,0.0002740824,0.0004084381,0.0009048796,0.0003489144],"domain_scores_gemma":[0.7044842,0.2409443,0.03961749,0.008235813,0.004492553,0.002225662],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002268614,0.0003015944,0.89956,0.0001348176,0.0005419668,0.0008216583,0.00125997,0.01527621,0.01042884,0.004465445,0.000605802,0.06433499],"study_design_scores_gemma":[0.00005623039,0.0005768413,0.9573373,0.00004363382,0.0004146737,0.0006905444,0.0007585741,0.01892465,0.0114254,0.008574075,0.001135056,0.00006295097],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9905648,0.0006032764,0.003954503,0.0004400839,0.00001173848,0.0000190029,0.0001859476,0.00007351093,0.004147239],"genre_scores_gemma":[0.9994485,0.00006134978,0.0002745186,0.00001498947,0.00002065486,0.000001546183,0.00004476378,0.000003736024,0.0001299986],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006615534,"threshold_uncertainty_score":0.03498673,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009515987553401663,"score_gpt":0.2195640353398291,"score_spread":0.2100480477864274,"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."}}