{"id":"W2104791734","doi":"10.2139/ssrn.308441","title":"Fourth Quarter Reversals in Earnings Changes and Earnings Management","year":2002,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Earnings; Earnings management; Business; Economics; Demographic economics; Accounting; Geography","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.001846253,0.0001698998,0.0003837428,0.001218729,0.0004114114,0.001420858,0.0005337941,0.00111867,0.01010631],"category_scores_gemma":[0.01939909,0.0001574852,0.000385091,0.0008643059,0.0004765502,0.001015026,0.0008694818,0.001913679,0.001751794],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009866444,"about_ca_system_score_gemma":0.0007746388,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01166717,"about_ca_topic_score_gemma":0.01189888,"domain_scores_codex":[0.9993772,0.0001173214,0.00007999653,0.00006233399,0.0001385023,0.0002247068],"domain_scores_gemma":[0.9841475,0.004295821,0.00731455,0.001104812,0.001198177,0.001939145],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00260564,0.0005946148,0.972841,0.00001569874,0.00004133615,0.0002842189,0.0003813185,0.0007056315,0.0005077584,0.001685455,0.00275449,0.01758277],"study_design_scores_gemma":[0.00002102104,0.0001783563,0.9968828,0.000005819527,0.00001412414,0.000104973,0.0003552832,0.0005724241,0.000290514,0.000850781,0.0007170774,0.000006896125],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.996564,0.0002083985,0.0000480821,0.0005481582,0.00003449752,0.000005719006,0.0003772916,0.00001206056,0.002201802],"genre_scores_gemma":[0.9967805,0.00005218446,0.00002640598,0.00004421849,0.00002704592,0.000003821942,0.0005455745,0.000005194298,0.002514892],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01166717,"threshold_uncertainty_score":0.03380901,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006867185595605098,"score_gpt":0.1899253819204646,"score_spread":0.1830581963248595,"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."}}