{"id":"W2038629826","doi":"10.1007/s11156-009-0117-z","title":"The effect of earnings quality and country-level institutions on the value relevance of earnings","year":2009,"lang":"en","type":"article","venue":"Review of Quantitative Finance and Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":78,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Windsor","funders":"","keywords":"Earnings; Earnings response coefficient; Earnings quality; Earnings per share; Relevance (law); Stock (firearms); Post-earnings-announcement drift; Value (mathematics); Economics; Accounting; Corporate finance; Price–earnings ratio; Book value; Business; Monetary economics; 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":[0.004512005,0.0002476908,0.000564396,0.001935968,0.0004106771,0.003451789,0.0005899874,0.0008134755,0.004950815],"category_scores_gemma":[0.02906208,0.0002620299,0.0007430458,0.004844881,0.001651939,0.001924999,0.001218485,0.001591548,0.000480816],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009147056,"about_ca_system_score_gemma":0.001004205,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01258858,"about_ca_topic_score_gemma":0.0152188,"domain_scores_codex":[0.9974048,0.001169184,0.0002072839,0.0003643097,0.0005207091,0.0003338385],"domain_scores_gemma":[0.9190385,0.0488988,0.02039643,0.002843142,0.006872282,0.001950997],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005549134,0.0001297314,0.939676,0.0003861822,0.001370664,0.0002902487,0.0003533569,0.002148369,0.000383555,0.006614097,0.002075576,0.0460173],"study_design_scores_gemma":[0.00001881763,0.00005576028,0.9940535,0.0001175498,0.0003579215,0.00007349828,0.0003389314,0.0003234063,0.0002059414,0.002335665,0.002102331,0.00001669488],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9227036,0.05272959,0.0009672735,0.004706331,0.0001854163,0.00002098816,0.0009803153,0.0000190605,0.01768746],"genre_scores_gemma":[0.9877738,0.01019847,0.0002217025,0.0002344138,0.0001565184,0.000003898636,0.0003488395,0.00001553627,0.001046774],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01258858,"threshold_uncertainty_score":0.02503055,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03867046402114324,"score_gpt":0.3169013966695999,"score_spread":0.2782309326484567,"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."}}