{"id":"W2093620222","doi":"10.5539/ibr.v5n2p123","title":"Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality-Evidence from Panel Data","year":2012,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Cost of capital; Earnings; Earnings response coefficient; Stock (firearms); Economics; Accounting information system; Panel data; Earnings quality; Documentation; Empirical evidence; Econometrics; Excess return; Affect (linguistics); Business; Accounting; Microeconomics; Accrual","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.004769422,0.000142039,0.0001834907,0.0002316291,0.00031328,0.0005046958,0.00226155,0.00005272537,0.0002601802],"category_scores_gemma":[0.03570894,0.0000957993,0.00003073494,0.0008077789,0.0004128908,0.007348624,0.003098193,0.0004306066,0.00008765954],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004273207,"about_ca_system_score_gemma":0.00005085361,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01650331,"about_ca_topic_score_gemma":0.0002064211,"domain_scores_codex":[0.9970139,0.00008813125,0.0005621873,0.0002345315,0.001755377,0.0003458683],"domain_scores_gemma":[0.9909171,0.001272293,0.005020546,0.0006818537,0.002093697,0.00001445183],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009329812,0.0000541075,0.9244937,0.0001965507,0.00009869129,5.555956e-7,0.001915579,0.0001396642,0.0009333305,0.006155077,0.002267189,0.06365225],"study_design_scores_gemma":[0.0001905393,0.000002130385,0.8578348,0.0002389666,0.00001762142,9.763911e-7,0.002956062,0.001964145,0.00009776631,0.0007727419,0.1358191,0.000105196],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9828587,0.0006992432,0.007908747,0.004174804,0.0003464757,0.0004817859,0.00007092967,0.00002682022,0.003432514],"genre_scores_gemma":[0.9981996,0.0001526844,0.00008241021,0.0002102843,0.001010705,0.00003589473,0.0001494932,0.00001597129,0.0001429225],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1335519,"threshold_uncertainty_score":0.9900459,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09864150565478899,"score_gpt":0.3509959838095272,"score_spread":0.2523544781547382,"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."}}