{"id":"W2123275056","doi":"10.2308/accr.2006.81.4.749","title":"A Returns-Based Representation of Earnings Quality","year":2006,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":221,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Earnings quality; Econometrics; Earnings response coefficient; Quality (philosophy); Representation (politics); Post-earnings-announcement drift; Capital asset pricing model; Point (geometry); Economics; Quarter (Canadian coin); Asset (computer security); Point estimation; Price–earnings ratio; Earnings per share; Statistics; Mathematics; Finance; Computer science","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002554622,0.000215285,0.0004582646,0.00009124234,0.0002212628,0.0001568029,0.0006190867,0.00004050353,0.0004290167],"category_scores_gemma":[0.01070131,0.0001633012,0.0002085778,0.00116277,0.0001056129,0.0007134897,0.0002474091,0.0002283209,0.000314484],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003198286,"about_ca_system_score_gemma":0.00001972745,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003221813,"about_ca_topic_score_gemma":0.00009519522,"domain_scores_codex":[0.997816,0.00006237807,0.0008091884,0.0003522756,0.0006517129,0.0003083913],"domain_scores_gemma":[0.9791296,0.0002051966,0.01968324,0.0006663877,0.000310607,0.00000503442],"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":[0.00007293171,0.0002484569,0.5100628,0.02880727,0.0001080201,0.00001252576,0.00007772072,0.00118687,0.001889119,0.0520867,0.1532038,0.2522438],"study_design_scores_gemma":[0.0005147976,0.000006378207,0.2886514,0.00443962,0.0003134413,0.000001272584,0.00005701934,0.0007153908,0.0001779699,0.002449109,0.7022368,0.000436807],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7845418,0.02972316,0.04524148,0.01887543,0.0007712623,0.00336793,0.000008040851,0.0009459188,0.116525],"genre_scores_gemma":[0.9909549,0.0005901537,0.0002614502,0.00637607,0.0008981992,0.00004813553,0.00004768959,0.00004368661,0.000779697],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5490329,"threshold_uncertainty_score":0.997632,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02209686428364672,"score_gpt":0.2801604749784116,"score_spread":0.2580636106947649,"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."}}