{"id":"W2117896282","doi":"10.1002/mde.2622","title":"Listing Standards and Fraud","year":2013,"lang":"en","type":"article","venue":"Managerial and Decision Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Listing (finance); Accounting; Business; Enforcement; Transparency (behavior); China; Sample (material); Stock exchange; Quality (philosophy); Finance; Political science; Law","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006022879,0.0001789858,0.0002893895,0.004943665,0.0009411182,0.00478656,0.0004443679,0.001138184,0.005878889],"category_scores_gemma":[0.0799587,0.0001338502,0.0002610302,0.009409181,0.002709925,0.002877708,0.001864774,0.001174293,0.0004149897],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002178214,"about_ca_system_score_gemma":0.001745891,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009260039,"about_ca_topic_score_gemma":0.008328958,"domain_scores_codex":[0.9864992,0.004552344,0.001693089,0.0008057911,0.005264806,0.001184713],"domain_scores_gemma":[0.800894,0.06071148,0.1178023,0.005689778,0.01134478,0.003557568],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001524743,0.000092993,0.8323496,0.0002105247,0.00009854745,0.0002365431,0.00211359,0.001337452,0.0001379535,0.06591052,0.009870499,0.08748937],"study_design_scores_gemma":[0.00001319013,0.0001207815,0.9237499,0.0004262407,0.00004706,0.0008925642,0.002945371,0.001133062,0.0003489927,0.02477928,0.0454859,0.00005774634],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.82421,0.01581453,0.004613143,0.01124681,0.0002013369,0.0001047719,0.003061156,0.00005989172,0.1406884],"genre_scores_gemma":[0.9947932,0.001494422,0.0005347804,0.0003446511,0.0001031672,0.00001468678,0.0006240339,0.000009115836,0.002081869],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009260039,"threshold_uncertainty_score":0.03185242,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007849981384170233,"score_gpt":0.2002610324277942,"score_spread":0.192411051043624,"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."}}