{"id":"W2058356110","doi":"10.2308/accr.2009.84.4.1171","title":"Market Reaction Surrounding the Filing of Periodic SEC Reports","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":66,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Earnings; Equity (law); Business; Monetary economics; Economics; Accounting; History; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.004610563,0.000194885,0.0003704606,0.002506907,0.0002956759,0.001828504,0.0005357473,0.0005733919,0.005770857],"category_scores_gemma":[0.04683867,0.0001714146,0.0002673678,0.002044874,0.0004194313,0.0008067107,0.001077426,0.0009132679,0.001196577],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007287244,"about_ca_system_score_gemma":0.0004335755,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002933864,"about_ca_topic_score_gemma":0.002793938,"domain_scores_codex":[0.9952012,0.001019988,0.0007683958,0.0005036491,0.001964553,0.0005421535],"domain_scores_gemma":[0.7658792,0.06376972,0.1552105,0.005212094,0.008044417,0.001884089],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009191777,0.0001489552,0.9708925,0.0001042868,0.00007799925,0.0002385282,0.0006589996,0.0004881036,0.001814056,0.000411242,0.003053013,0.02119319],"study_design_scores_gemma":[0.000009492024,0.0001596848,0.9958783,0.00001839093,0.00002601057,0.0001214599,0.000414934,0.0006291149,0.001465652,0.0001131017,0.001152145,0.00001161059],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.993073,0.0002306949,0.000284889,0.000279597,0.00005395671,0.00005177938,0.001377891,0.0000715229,0.004576551],"genre_scores_gemma":[0.9975674,0.0001046609,0.0001372072,0.00007385317,0.0001074969,0.00002395146,0.00108089,0.00001435368,0.0008902708],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005770857,"threshold_uncertainty_score":0.02438331,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01265341861544451,"score_gpt":0.2357672332087322,"score_spread":0.2231138145932877,"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."}}