{"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":"codex-gemma-dda1882f352a","candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.005513286,0.0001391717,0.0001334352,0.0001179246,0.002321514,0.0004467914,0.0002389552,0.0000772712,0.000008016933],"category_scores_gemma":[0.0005780644,0.0001090914,0.00006854871,0.0004000259,0.0001499684,0.0006589888,0.0001459057,0.002245205,0.0000522942],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001354335,"about_ca_system_score_gemma":0.0002871099,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003194448,"about_ca_topic_score_gemma":0.0005340287,"domain_scores_codex":[0.9978907,0.00002656512,0.0003820588,0.0001879479,0.0003235055,0.001189211],"domain_scores_gemma":[0.9986362,0.000171829,0.0009002712,0.0001301573,0.0001452326,0.00001626462],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002781235,0.000005151935,0.8120061,0.00001277088,0.00002726427,0.000001841278,0.00002980554,5.925967e-7,0.00003093382,0.1451979,0.00004624703,0.04261358],"study_design_scores_gemma":[0.0002189258,0.000009841434,0.8094949,0.00000596866,0.00004682575,0.00001958897,0.0006057668,0.00003230622,0.000001313933,0.1793508,0.01009966,0.0001141663],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9940102,0.00002954721,0.0002201645,0.001720638,0.0002341819,0.000156599,1.556895e-7,0.00005255898,0.003575949],"genre_scores_gemma":[0.9952476,0.00007214534,0.00002787063,0.00006297308,0.001664308,0.00000574346,0.000003053085,0.00002347669,0.002892807],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04249941,"threshold_uncertainty_score":0.9989773,"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."}}