{"id":"W2045901774","doi":"10.3917/cca.151.0159","title":"La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences","year":2009,"lang":"fr","type":"article","venue":"Comptabilité - Contrôle - Audit","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal; Université du Québec à Montréal","funders":"","keywords":"Humanities; Political science; Philosophy","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":[0.02343183,0.0002244299,0.0006376435,0.00345516,0.001457616,0.009867903,0.0007463333,0.001503353,0.008352547],"category_scores_gemma":[0.1140629,0.0003419153,0.0005550139,0.004644109,0.005516816,0.00809556,0.002482974,0.002015498,0.0005642715],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004765053,"about_ca_system_score_gemma":0.004833117,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007290081,"about_ca_topic_score_gemma":0.003864237,"domain_scores_codex":[0.973833,0.0100891,0.003088664,0.002328701,0.00962144,0.001039143],"domain_scores_gemma":[0.6996593,0.1780633,0.06794491,0.02329005,0.02853785,0.002504483],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.0002010399,0.0001585612,0.118746,0.0006418104,0.0002214269,0.0005601846,0.006088146,0.004508675,0.0008540942,0.7767355,0.006377895,0.08490669],"study_design_scores_gemma":[0.00009744693,0.0004906798,0.149051,0.001758664,0.0003264582,0.00157225,0.00688876,0.01356243,0.004665845,0.6875028,0.1338772,0.0002064125],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5626198,0.009845603,0.1308479,0.0782541,0.0008541154,0.0004412984,0.002649411,0.0002426346,0.2142451],"genre_scores_gemma":[0.9823859,0.001746349,0.006077875,0.001010466,0.0003271467,0.00006963269,0.0002853456,0.00003374617,0.008063472],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02343183,"threshold_uncertainty_score":0.1239209,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00896918540508519,"score_gpt":0.2524483186081308,"score_spread":0.2434791332030456,"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."}}