{"id":"W2058570224","doi":"10.1016/j.jacceco.2006.04.006","title":"Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns","year":2006,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Accrual; Profitability index; Stock (firearms); Balance sheet; Business; External financing; Corporate finance; Economics; Finance; Monetary economics; Earnings; Debt; Geography","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":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002203305,0.0001719277,0.0002401762,0.000118017,0.0005668023,0.001062152,0.0002820579,0.00005452446,0.00001364998],"category_scores_gemma":[0.001618056,0.0001150583,0.00006330725,0.0001183091,0.00007946054,0.002398324,0.0001874929,0.000454403,0.000007391475],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006938358,"about_ca_system_score_gemma":0.00002517071,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002257118,"about_ca_topic_score_gemma":0.00005507948,"domain_scores_codex":[0.9988671,0.0000230657,0.0005262343,0.0001866243,0.0001687318,0.0002282663],"domain_scores_gemma":[0.9836798,0.0006006285,0.01547657,0.000156701,0.00007702489,0.000009238331],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000805111,0.00001872573,0.9142774,0.0001076486,0.00006979951,0.000009288866,0.0002627552,0.003198689,0.0003441301,0.02175871,0.002724483,0.0571479],"study_design_scores_gemma":[0.0003781772,0.00003007411,0.9590393,0.0008530624,0.0001302678,0.0000176161,0.0004650145,0.004432952,0.00008401711,0.01479468,0.01951092,0.0002638858],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9911338,0.0003162179,0.004497111,0.002658689,0.0002904653,0.000123099,0.000001222885,0.00001522243,0.0009641772],"genre_scores_gemma":[0.9956307,0.0002266761,0.0001522025,0.0008017484,0.002967802,0.000002086449,7.950729e-7,0.00002291148,0.0001950761],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05688401,"threshold_uncertainty_score":0.9999748,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02792821357429008,"score_gpt":0.2078399614975162,"score_spread":0.1799117479232261,"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."}}