{"id":"W2054562060","doi":"10.2139/ssrn.1734014","title":"Effects of National Culture on Earnings Quality of Banks","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":57,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Earnings quality; Business; Earnings; Quality (philosophy); Accounting; Financial system; Accrual","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001938713,0.0001679534,0.0002631381,0.0001860654,0.0001214341,0.00002927253,0.0003806388,0.00006885402,0.0001093696],"category_scores_gemma":[0.004183985,0.0001475858,0.0001559419,0.0003200646,0.00006435129,0.0005064834,0.00009521952,0.001058418,0.00006715165],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002019729,"about_ca_system_score_gemma":0.0001947805,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002807493,"about_ca_topic_score_gemma":0.00008296876,"domain_scores_codex":[0.9977666,0.00003636209,0.0004354714,0.0001949045,0.0007161641,0.0008504819],"domain_scores_gemma":[0.988611,0.00005790689,0.01087247,0.0001083058,0.0003396222,0.0000106849],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0002205214,0.000290989,0.04561074,0.0003544047,0.0002738465,0.000003264961,0.0003868008,0.00005596032,0.002898892,0.9188223,0.001046365,0.0300359],"study_design_scores_gemma":[0.003952475,0.0005034843,0.5903914,0.0005006561,0.0001878269,0.00001773292,0.001161715,0.00009931529,0.004112328,0.3630981,0.03518559,0.0007893877],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9172589,0.0003639077,0.03559899,0.0001365173,0.000230793,0.0002177185,0.000001164822,0.00004778072,0.04614424],"genre_scores_gemma":[0.9971042,0.0001716694,0.00007876256,0.0002881973,0.0004602858,0.000004083274,0.000002859881,0.00002318934,0.001866704],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5557243,"threshold_uncertainty_score":0.6018376,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01076754980143163,"score_gpt":0.2282978646657628,"score_spread":0.2175303148643311,"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."}}