{"id":"W2084778574","doi":"","title":"The Relationship between Corporate Social Performance and Earnings Management","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal","funders":"","keywords":"Earnings management; Earnings; Sample (material); Business; Corporate social responsibility; Accounting; Earnings per share; Public relations; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.0007181882,0.0001875839,0.0001357709,0.001598648,0.0007286515,0.0009232629,0.0003413334,0.0002094469,0.002031317],"category_scores_gemma":[0.005775165,0.00005434738,0.0001450627,0.001683595,0.0006803079,0.0003652756,0.0007841588,0.0003622651,0.0001844077],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001743336,"about_ca_system_score_gemma":0.001851373,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1583836,"about_ca_topic_score_gemma":0.2759177,"domain_scores_codex":[0.9992526,0.0001069568,0.00004099023,0.00004765801,0.0003830022,0.000168765],"domain_scores_gemma":[0.9901647,0.001418566,0.004907792,0.0002052312,0.001554028,0.00174969],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002608976,0.0000616109,0.993714,0.000006552697,0.00002572806,0.00003066626,0.000195643,0.0001075621,0.00008891128,0.0001795348,0.0001334915,0.005430093],"study_design_scores_gemma":[4.732119e-7,0.0000137396,0.9995311,0.000002242389,0.000002780585,0.00000597139,0.000176031,0.00006250718,0.00002030738,0.00003740114,0.0001454075,0.000002102373],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9954906,0.00009814111,0.00005376243,0.0001112658,0.000003421781,0.000005083747,0.0001335521,0.000003798408,0.00410048],"genre_scores_gemma":[0.9995059,0.00004189074,0.00003331906,0.000008073286,0.000006213299,0.000001441508,0.0001093727,6.125526e-7,0.0002931442],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1583836,"threshold_uncertainty_score":0.3149234,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02853946166415858,"score_gpt":0.251392867121242,"score_spread":0.2228534054570835,"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."}}