{"id":"W2015835751","doi":"10.1111/fire.12003","title":"Earnings Management and Annual General Meetings: The Role of Managerial Entrenchment","year":2013,"lang":"en","type":"article","venue":"Financial Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":30,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings; Earnings management; Quarter (Canadian coin); Accounting; Dissemination; Business; Perception; Economics; Psychology; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002243415,0.0001057084,0.0002197727,0.0006803125,0.0003916186,0.001530352,0.0002831589,0.0003665328,0.003026698],"category_scores_gemma":[0.02128199,0.00008284719,0.00009478908,0.000648844,0.0005268345,0.0007682058,0.00059053,0.0005835787,0.0002650452],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006272589,"about_ca_system_score_gemma":0.0006279878,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001785877,"about_ca_topic_score_gemma":0.004233262,"domain_scores_codex":[0.9985475,0.0005761333,0.000108194,0.0001070433,0.0004543438,0.0002066908],"domain_scores_gemma":[0.9192578,0.01657938,0.05562289,0.001502499,0.002834335,0.00420309],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005741945,0.0004042363,0.9325099,0.00006726384,0.00007040215,0.0003291852,0.001083019,0.00074913,0.002692277,0.001221974,0.0007406814,0.05955765],"study_design_scores_gemma":[0.000005284152,0.0001301956,0.9980589,0.00001201487,0.000008075879,0.00004185747,0.0004531623,0.0002897814,0.0001662021,0.0002501862,0.0005795388,0.00000478764],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9944622,0.0004368057,0.0001559213,0.000352672,0.00001067763,0.00001105956,0.00002293017,0.000005210797,0.00454241],"genre_scores_gemma":[0.9993449,0.00009061563,0.00008959306,0.00002430704,0.00004246076,0.000002550099,0.00001625503,8.608541e-7,0.0003884356],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003026698,"threshold_uncertainty_score":0.01186442,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.003643707624047546,"score_gpt":0.1881697557248803,"score_spread":0.1845260481008328,"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."}}