{"id":"W2045265999","doi":"10.1111/1911-3838.12013","title":"Investor Attention and Earnings Management around the World","year":2013,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"McMaster University","funders":"","keywords":"Earnings management; Business; Corporate governance; Accounting; Earnings; Audit; Proxy (statistics); Investor protection; Earnings response coefficient; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005821643,0.0003213664,0.0002207167,0.0003591967,0.0007960998,0.001482237,0.0004764066,0.00004545115,0.0005433115],"category_scores_gemma":[0.001177863,0.0002602008,0.0000923203,0.0008496356,0.0002773171,0.002779841,0.0007052734,0.0003447698,0.001329874],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009756561,"about_ca_system_score_gemma":0.000005511705,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001354843,"about_ca_topic_score_gemma":0.0001598461,"domain_scores_codex":[0.998004,0.00002109811,0.000306358,0.0006525393,0.0004940044,0.00052199],"domain_scores_gemma":[0.9948249,0.0000873742,0.004459768,0.000396341,0.0002140037,0.00001756224],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001701391,0.00009177015,0.7764585,0.0003125714,0.000250247,0.00001287954,0.001264996,0.00006357194,0.0005439988,0.1350029,0.0359589,0.05002262],"study_design_scores_gemma":[0.0003467283,0.000005076085,0.816835,0.00008276367,0.00008343895,0.000002038385,0.01079503,0.0006894906,0.000004090607,0.002270186,0.1685494,0.0003366736],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8976507,0.0002050722,0.003680313,0.006177495,0.0002922464,0.0007536273,4.704852e-7,0.0003380929,0.09090198],"genre_scores_gemma":[0.9818652,0.00003926765,0.0004640721,0.002199002,0.001478833,0.0001458832,0.000005092574,0.00006191131,0.0137407],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1327328,"threshold_uncertainty_score":0.999985,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007901248292401101,"score_gpt":0.206691339230331,"score_spread":0.1987900909379299,"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."}}