{"id":"W2069380649","doi":"10.2308/accr.2002.77.1.25","title":"The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets","year":2002,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":567,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Voluntary disclosure; Interim; Business; Accounting; Earnings management; Litigation risk analysis; Economics; Political science; Law; Audit","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008208522441607987,"score_gpt":0.1959037291140699,"score_spread":0.187695206672462,"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."}}