{"id":"W2070125648","doi":"10.1506/8evn-9krb-3ae4-ee81","title":"Earnings Manipulation in Failing Firms","year":2003,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":30,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Bankruptcy; Earnings; Cash flow; Net income; Business; Monetary economics; Earnings management; Accounting; Control (management); Commission; Audit; Working capital; Ex-ante; Cash; Finance; Economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.001563046,0.0002008561,0.0002697943,0.001830168,0.0005276562,0.001321575,0.0003473637,0.0004157919,0.003397864],"category_scores_gemma":[0.01175268,0.0001122432,0.0001846685,0.001294536,0.0008560511,0.0008458537,0.001161885,0.0005191945,0.0002122963],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007878465,"about_ca_system_score_gemma":0.0003805203,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002959647,"about_ca_topic_score_gemma":0.003008179,"domain_scores_codex":[0.9990506,0.0001562437,0.0001529854,0.0001199073,0.0003200021,0.0002002671],"domain_scores_gemma":[0.9646841,0.003298872,0.02789281,0.001146645,0.001496669,0.001480801],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001253357,0.00006655473,0.9841033,0.00002511214,0.0000149308,0.0003629891,0.000754068,0.0001608108,0.001438518,0.0003100032,0.0002071392,0.01243113],"study_design_scores_gemma":[0.000004172898,0.0001662308,0.9962792,0.00001529419,0.00001532811,0.0003795521,0.0008040795,0.0002798849,0.0008843706,0.0003942797,0.0007687331,0.00000882328],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9980751,0.0001060842,0.00006364664,0.0001094755,0.000003206221,0.000008926201,0.00007098189,0.000004447085,0.001558079],"genre_scores_gemma":[0.9995358,0.00005678489,0.00004669367,0.00002009477,0.00000726945,0.000002536865,0.00007635851,6.614703e-7,0.0002537419],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003397864,"threshold_uncertainty_score":0.01136696,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05510946291441295,"score_gpt":0.2979228822628948,"score_spread":0.2428134193484818,"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."}}