{"id":"W2060226673","doi":"10.1108/03074351111092111","title":"The effect of analyst coverage on accounting conservatism","year":2010,"lang":"en","type":"article","venue":"Managerial Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":54,"is_retracted":false,"has_abstract":true,"ca_institutions":"Toronto Metropolitan University; University of Windsor","funders":"","keywords":"Accounting; Conservatism; Business; Political science","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":[0.008577043,0.0001416962,0.0002473487,0.001633993,0.0003676581,0.001365085,0.0005084875,0.0004076948,0.002282242],"category_scores_gemma":[0.09935853,0.0001691175,0.0002827157,0.00133479,0.0009070025,0.001241721,0.001079019,0.0006884139,0.0002118454],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007096133,"about_ca_system_score_gemma":0.0005698976,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002644294,"about_ca_topic_score_gemma":0.002895595,"domain_scores_codex":[0.9916546,0.003991553,0.0009409147,0.0007916476,0.00215282,0.0004684447],"domain_scores_gemma":[0.5592144,0.2344088,0.1846434,0.01012473,0.007426538,0.004182077],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001767088,0.00004590816,0.9898365,0.00001636118,0.00006673334,0.00007379848,0.000200726,0.0003875988,0.0002946725,0.0001317719,0.0001156584,0.008653682],"study_design_scores_gemma":[0.000004339278,0.0001022552,0.9979429,0.00001281912,0.00002545903,0.0001473826,0.000255911,0.0007006073,0.0003675514,0.0001747871,0.0002604591,0.000005626153],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9977748,0.0002667183,0.0002806011,0.00026737,0.00000535355,0.000006827121,0.00007116968,0.000008268682,0.001319008],"genre_scores_gemma":[0.9996502,0.00003783414,0.0001368924,0.00002007098,0.00001454581,0.000001666756,0.00004687348,0.00000164676,0.00009016696],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008577043,"threshold_uncertainty_score":0.04536033,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.003792323509500204,"score_gpt":0.1967212470121569,"score_spread":0.1929289235026567,"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."}}