{"id":"W2047351968","doi":"10.5430/ijfr.v6n1p119","title":"Is Earnings Information Superior to Net Income as a Measure of Future Earnings? A Study on Accruals and Real Earnings Management","year":2014,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Profitability index; Cash flow; Earnings; Net income; Operating cash flow; Earnings management; Econometrics; Business; Measure (data warehouse); Multivariate statistics; Earnings before interest and taxes; Economics; Accounting; Finance; Computer science; Data mining","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.003868886,0.0003647509,0.0004094576,0.001819481,0.000249678,0.001895452,0.000369748,0.0005772774,0.001721686],"category_scores_gemma":[0.02802168,0.0001877955,0.0003710848,0.001950781,0.001421523,0.004669229,0.0006840546,0.000817007,0.0002403443],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005894984,"about_ca_system_score_gemma":0.0004811606,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003003963,"about_ca_topic_score_gemma":0.002064829,"domain_scores_codex":[0.9988748,0.000517564,0.00006833622,0.0001528038,0.0002771074,0.0001093433],"domain_scores_gemma":[0.9557582,0.0305804,0.00958308,0.001542096,0.00177676,0.0007596099],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005672455,0.0002587815,0.9005154,0.0001145897,0.0003320834,0.0002092323,0.0006984725,0.009556968,0.001130413,0.01563657,0.0007220124,0.0702581],"study_design_scores_gemma":[0.00002973713,0.0004876438,0.9224518,0.0001652068,0.0002284013,0.0002270197,0.0007953877,0.0426482,0.001171961,0.02979323,0.001939953,0.00006142591],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9833035,0.002524093,0.003513643,0.001653766,0.00003062391,0.000009470211,0.0001722279,0.00002152907,0.00877112],"genre_scores_gemma":[0.9986681,0.0005537232,0.0003443964,0.00004107109,0.00006005064,0.000001218315,0.00007202772,0.000003054682,0.0002564685],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003868886,"threshold_uncertainty_score":0.0204609,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01913421812727099,"score_gpt":0.3126686914308368,"score_spread":0.2935344733035658,"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."}}