{"id":"W2102728662","doi":"10.1111/jbfa.12054","title":"Firm Accrual Quality Following Restatements: A Signaling View","year":2013,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Accrual; Credibility; Earnings management; Business; Quality (philosophy); Accounting; Incentive; Audit; Quality audit; Earnings; Earnings quality; Economics; Microeconomics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.01074698,0.0002234741,0.0006396744,0.001192425,0.0004956885,0.002817567,0.0007924814,0.001855033,0.004078911],"category_scores_gemma":[0.06704643,0.0001953077,0.0007099938,0.0008879018,0.001172762,0.002476448,0.001269444,0.001737138,0.0003833828],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001615059,"about_ca_system_score_gemma":0.0006511801,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003348593,"about_ca_topic_score_gemma":0.002323292,"domain_scores_codex":[0.9953287,0.001348551,0.0006162787,0.0005069912,0.001556884,0.0006427136],"domain_scores_gemma":[0.780046,0.05809447,0.1355451,0.01048196,0.01296401,0.002868442],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003673926,0.001593938,0.8695518,0.0003276962,0.0006092116,0.000940783,0.003368807,0.01724783,0.01658487,0.00999317,0.001555885,0.07455203],"study_design_scores_gemma":[0.00005532337,0.001469304,0.9765311,0.00005173285,0.0001990962,0.0001398141,0.001482645,0.008573147,0.005983287,0.004550985,0.0008891712,0.00007447207],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9935243,0.0002210697,0.001361797,0.001245608,0.00001673671,0.00002733956,0.00016896,0.00003418231,0.003399985],"genre_scores_gemma":[0.9994036,0.0000307642,0.0001218458,0.00006780015,0.00001927989,0.000003889992,0.00005417704,0.000002119883,0.0002965444],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01074698,"threshold_uncertainty_score":0.05683619,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02314258270410071,"score_gpt":0.2621155064647039,"score_spread":0.2389729237606032,"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."}}