{"id":"W2122332521","doi":"10.1506/mfv5-9t3q-h5rk-vc20","title":"Nonaudit Services and Earnings Management: UK Evidence*","year":2004,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":222,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Decile; Sample (material); Business; Earnings management; Audit; Accounting; Earnings; Actuarial science; Statistics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.001170244,0.0002190727,0.0002454078,0.001779086,0.0002551696,0.001128264,0.0003825535,0.0003971631,0.006059161],"category_scores_gemma":[0.01224619,0.0001558325,0.0002171552,0.00348581,0.0006355201,0.0005087412,0.001033379,0.0004469766,0.0005845755],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001431358,"about_ca_system_score_gemma":0.0006653094,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.09781822,"about_ca_topic_score_gemma":0.1040354,"domain_scores_codex":[0.9986732,0.0004033174,0.0002286785,0.0001482195,0.0003388499,0.0002077621],"domain_scores_gemma":[0.9638427,0.00828661,0.02368223,0.0008279275,0.002523914,0.0008366905],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002010732,0.00003669089,0.9805576,0.0001857025,0.00005765845,0.0003446206,0.0004245065,0.0001415114,0.00006223548,0.0003556907,0.002542913,0.01508987],"study_design_scores_gemma":[0.0000124513,0.00003859928,0.996632,0.0001348934,0.00002603944,0.000141356,0.0003402034,0.0001333096,0.00007743906,0.0000507348,0.002407317,0.000005689931],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9770432,0.01012466,0.00009227706,0.001376024,0.00003626831,0.00001430159,0.002790346,0.000007287054,0.008515787],"genre_scores_gemma":[0.9948857,0.0028765,0.00004833039,0.0001382479,0.00004193579,0.000005601552,0.0009687489,0.000002498684,0.001032276],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09781822,"threshold_uncertainty_score":0.1944977,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04186160530940691,"score_gpt":0.2912785582651174,"score_spread":0.2494169529557105,"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."}}