{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001898635,0.0001361106,0.0002612145,0.0006650314,0.001174783,0.00218816,0.0003564432,0.0004958078,0.005817659],"category_scores_gemma":[0.01253794,0.0001860204,0.0003767723,0.001081765,0.001235842,0.00056984,0.001194071,0.001170061,0.0005292622],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001660781,"about_ca_system_score_gemma":0.00127575,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03158371,"about_ca_topic_score_gemma":0.06058366,"domain_scores_codex":[0.9982735,0.0007552539,0.0001556625,0.0001314513,0.0002844912,0.0003996621],"domain_scores_gemma":[0.9704856,0.007544908,0.01058446,0.001296566,0.004132162,0.005956359],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005197845,0.0003469014,0.9923206,0.000008936668,0.00008354343,0.00006357449,0.001710139,0.0001019471,0.0002291529,0.0001977972,0.0002154199,0.004202188],"study_design_scores_gemma":[0.000005989217,0.00008393062,0.9966897,0.000009768633,0.00001821215,0.00001883898,0.002825266,0.00007246251,0.00007645382,0.00005161219,0.000141012,0.000006715836],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9982932,0.00006019808,0.00001107512,0.0001493727,0.000007313868,0.000001771033,0.00003574894,9.909692e-7,0.001440503],"genre_scores_gemma":[0.9995841,0.000033653,0.00001384537,0.00004046595,0.000005249406,0.000001475438,0.00003213517,0.00000166914,0.00028746],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03158371,"threshold_uncertainty_score":0.06279969,"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."}}