{"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":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0004644701,0.0001968056,0.0002526486,0.000153513,0.0002762974,0.001327469,0.000177898,0.00006287882,0.0006478974],"category_scores_gemma":[0.00192102,0.0001912233,0.00003926979,0.0001138682,0.00007920845,0.001413544,0.0006900092,0.0001041546,0.0003071392],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003464094,"about_ca_system_score_gemma":0.00000795349,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005116524,"about_ca_topic_score_gemma":0.00007604056,"domain_scores_codex":[0.9988133,0.000004066171,0.0003370545,0.000432407,0.0001398226,0.0002733241],"domain_scores_gemma":[0.997031,0.00009175934,0.002552889,0.0002124581,0.00008439515,0.00002743839],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003596528,0.0000112002,0.005201721,0.00005215184,0.00001635939,0.000004297473,0.00002244012,0.0001102707,0.00001749711,0.02814278,0.01368032,0.952705],"study_design_scores_gemma":[0.0009665865,0.00001407476,0.05305184,0.00005226523,0.00002811885,0.000002604653,0.0001850379,0.01120678,0.000004835758,0.08752201,0.8465726,0.0003932174],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9156877,0.0000962241,0.05430457,0.0004876874,0.0006154755,0.0002699238,0.000005980909,0.00009499423,0.02843745],"genre_scores_gemma":[0.9935715,0.0002181644,0.002076263,0.00202032,0.001339649,0.00001915087,0.000007136355,0.00003729725,0.000710493],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9523118,"threshold_uncertainty_score":0.9997092,"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."}}