{"id":"W2109103087","doi":"10.2139/ssrn.258519","title":"Empirical Research on Accounting Choice","year":2001,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":430,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Accounting; Accounting research; Empirical research; Economics; Business; Statistics; Mathematics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","research_integrity","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.006234529,0.0002642319,0.0002571362,0.0006309697,0.001051982,0.0007742404,0.0008908509,0.0001041612,0.0003396749],"category_scores_gemma":[0.006097818,0.0002454596,0.000141741,0.001476884,0.00009047045,0.001372197,0.0003371179,0.004513857,0.002409568],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001003594,"about_ca_system_score_gemma":0.0003760086,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004391911,"about_ca_topic_score_gemma":0.001048688,"domain_scores_codex":[0.9936471,0.00006142737,0.0004113652,0.0004814976,0.001334302,0.004064281],"domain_scores_gemma":[0.9949291,0.0002086863,0.00413275,0.000331416,0.0003688688,0.00002915277],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000221286,0.0003569433,0.3467907,0.00005806508,0.0002352861,0.000100919,0.0001046539,0.0005755879,0.0001929668,0.2943459,0.02908507,0.3279326],"study_design_scores_gemma":[0.0008388825,0.00008328971,0.03882486,0.00009066047,0.00003269194,0.00007613564,0.001160873,0.0003960585,0.000006385788,0.06977335,0.8883543,0.0003625027],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8778692,0.0004524917,0.01881848,0.006391027,0.000462776,0.0002511568,3.003061e-7,0.000185483,0.09556904],"genre_scores_gemma":[0.9810873,0.0005702932,0.00002400405,0.002212599,0.006732467,0.00001179661,0.000003576819,0.00006321632,0.009294755],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8592693,"threshold_uncertainty_score":0.9999998,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03853491629111594,"score_gpt":0.328058015944967,"score_spread":0.289523099653851,"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."}}