{"id":"W2052515581","doi":"10.1016/j.jeca.2014.09.001","title":"Accounting conservatism quality of accounting information and crash risk of stock prices","year":2014,"lang":"en","type":"article","venue":"The Journal of Economic Asymmetries","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Conservatism; Crash; Stock (firearms); Economics; Audit; Earnings; Actuarial science; Stock price; Econometrics; Financial economics; Business; Accounting; Computer science","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":[0.01208474,0.0002462984,0.0005588111,0.002373198,0.0005325094,0.004159644,0.0006778736,0.001417828,0.004472629],"category_scores_gemma":[0.1412555,0.000451102,0.0005658943,0.002284134,0.001495092,0.003810593,0.001280544,0.001759072,0.0003407754],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001216789,"about_ca_system_score_gemma":0.00106228,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003699016,"about_ca_topic_score_gemma":0.002831217,"domain_scores_codex":[0.9950647,0.00147983,0.001083294,0.0005476295,0.001379631,0.0004449646],"domain_scores_gemma":[0.6516667,0.1848821,0.1154611,0.02893454,0.01579814,0.003257449],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001296321,0.0001941205,0.9653995,0.00005403508,0.000440217,0.0002645178,0.000651374,0.00673596,0.001158733,0.007002005,0.0006576784,0.01614546],"study_design_scores_gemma":[0.00004402907,0.0001401196,0.9695904,0.00003298997,0.0001842413,0.0002951678,0.0004507401,0.01440312,0.0007204918,0.01382199,0.0002775413,0.0000391785],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9957958,0.0004051981,0.001455983,0.0005764806,0.00001894055,0.00001194184,0.0001810329,0.00002067703,0.001533935],"genre_scores_gemma":[0.9995628,0.00004768544,0.00009793472,0.00001646193,0.00002348685,0.000001220397,0.00006825643,0.000003066214,0.0001790536],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01208474,"threshold_uncertainty_score":0.06391096,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01246890197537222,"score_gpt":0.225673715199233,"score_spread":0.2132048132238608,"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."}}